BAĞIMSIZ DENETİMDE RİSK DEĞERLENDİRME SÜRECİNE DENETİM KALİTE GÖSTERGELERİNİN KATKISI

IAASB Aralık 2022 tarihi itibariyle ISQC 1 (Uluslararası Kalite Kontrol Standardı) yerine geçecek ISQM 1 (Uluslararası Kalite Yönetimi Standardı)’i 2020 Eylül ayında onaylamış bulunmaktadır. Yeni standart bağımsız denetim şirketlerinin bir kalite yönetim sistemi dizayn etmelerini, uygulamaya koymalarını ve yürütmelerini beklemektedir. Standart; kalite yönetim sisteminin başarması gereken kalite hedeflerini açıkça reçetelendirirken, bu kalite hedeflerine ulaşmayı zorlaştıran, engelleyen, olumsuz yönde etkileyen risklerin tespitini denetim şirketlerine bırakmaktadır. Denetim şirketleri kalite hedeflerine ulaşmada karşılaşabilecekleri olayları, şartları, koşulları, eylemleri veya eylemsizlikleri değerlendirerek riskleri tanımlayacaklar ve uygun yanıtları dizayn edeceklerdir.

Anahtar Kelimeler:

Bağımsız Denetim, ISQM 1, ISQC 1, Risk Değerleme, Kalite Yönetim Sistemi

CONTRIBUTION OF AUDIT QUALITY INDICATORS TO THE RISK ASSESSMENT PROCESS IN INDEPENDENT AUDIT

IAASB, in September 2020, has ratified the ISQM 1 (International Standard on Quality Management) which will replace ISQC 1 (International Standard on Quality Control) as of December 2022. The new standard requires the design, implementation, and performance of a quality management system from independent audit firms. While the standard elaborates the quality objectives the system needs to achieve, it leaves determining the risks that complicate, obstruct, and aggravate the achievement of those quality objectives to the audit firms. Audit firms shall define the risks by assessing the incidents, conditions, circumstances, actions and inactions they may encounter while achieving quality objectives and design the appropriate responses.

Keywords:

Independent Audit, ISQM 1, ISQC 1, Risk Evaluation, Quality Management System,

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