ISA 240 Bağımsız Denetçinin Hileye İlişkin Sorumluluklarında Güncel Gelişmeler: IAASB Beklenti Farklarını Azaltma Projesi

Denetim çalışmalarına yön veren denetim standartları iş dünyasında meydana gelen değişimler doğrultusunda değişmekte ve gelişmektedir. Bu alanda çeşitli kurumlar araştırmalar ve çalışmalar yapmaktadır. IAASB, 2020 yılında ISA 240 Finansal Tabloların Bağımsız Denetiminde Bağımsız Denetçinin Hileye İlişkin Sorumlulukları standardında değişiklik yapmak için bir proje başlatmış ve bu proje kapsamında hile ve sürekliliğe ilişkin beklenti farklarının nedenleri ve olası çözümleri üzerine bir araştırma yapılmıştır. Bu araştırmada IAASB tarafından yayımlanan tartışma kağıdına gelen yanıtlar incelenmiştir. Sonuçlara göre beklenti farklarının en önemli nedenleri; kamunun ve genel olarak ekosistemdeki üyelerin denetim hakkında yeterli bilgiye sahip olmaması, denetçilerin yeterince kalifiye olmaması, denetimin yanlış değerlendirilmesi ve olağandışı beklentilerdir. Çözüm için sunulan önerilerden en dikkat çekenlerin başında finansal raporlama ekosistemindeki üyeler ve kamunun denetim hakkında bilgilendirilmesi, standartların güncellenmesi, rehberler hazırlanması ve teknoloji/veri analitiği yöntemlerinin denetimde kullanılması yer almaktadır. Beklenti farklarını azaltmak için önemlilik, makul güvence, denetim, hile ve mesleki şüphecilik gibi ana kavramların netliğe kavuşturulmasının önemi vurgulanmıştır.

Anahtar Kelimeler:

IAASB, BDS240 Projesi, Hile, Denetim, ISA240 Project, Fraud, Audit

Current Developments in ISA 240 Independent Auditor's Liabilities on Fraud: IAASB Project on Narrowing the Expectation Gap

Auditing standards that guide the auditing profession change and develop in line with the changes in the business world. In addition, various institutions conduct research and studies in this field. In 2020, the IAASB initiated a project to amend ISA 240, The Responsibilities Relating to Fraud in an Audit of Financial Statements. Within this project's scope, the reasons for the expectation gap regarding Fraud and going concerns and the possible solutions are investigated. In this study, the responses to the discussion paper published by the IAASB were examined. According to the results, the most important reasons for the expectation gap are that the public and the members of the financial reporting ecosystem, in general, do not have enough information about the audit, the auditors are not qualified enough, the audit is misevaluated, and parties in the ecosystem have unrealistic expectations. Among the most notable suggestions to narrow the gap are educating the members of the financial reporting ecosystem and the public, updating standards, preparing guides, and using technology/data analytics methods in auditing. In addition, the importance of clarifying key concepts such as materiality, reasonable assurance, auditing, Fraud, and professional skepticism is emphasized to narrow the expectation gap.

Keywords:

IAASB, ISA240 Project, Fraud, Audit,

PDF

___

REFERENCES ACFE 2020 Report to the Nations, https://legacy.acfe.com/report-to-the-nations/2020/ Erişim Tarihi: 09.12.2022.
ACFE 2022 Report to the Nations, https://legacy.acfe.com/report-to-the-nations/2022/ Erişim Tarihi: 05.12.2022.
Bozkurt, Nejat (2009), İşletmelerin Kara Deliği Hile, Alfa Yayınları, İstanbul.
Chandler, Roy – Edwards, John Richard (1996), "Recurring Issues in Auditing: Back to the Future?" Accounting, Auditing & Accountability Journal, Volume: 9(2), pp. 4-29.
Cohen, Jeffrey – Ding, Yuan – Lesage, Cédric – Stolowy, Hervé (2017), "Media Bias and The Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud" Journal of Business Ethics, 144(3), pp. 637-659.
Cordoş, George-Silviu – Fülöp, Melinda-Timea (2015), "Understanding Audit Reporting Changes: Introduction of Key Audit Matters" Accounting & Management Information Systems/Contabilitate si Informatica de Gestiune, 14(1), pp. 128-152.
Dibia, Ndukwe O. (2015), "Audit Expectations Gap and Perception of Financial Reporting," International Journal of Managerial Studies and Research (IJMSR), Volume: 3:(3) 2015, pp. 23-31.
Ebimobowei, Appah (2010), "An Evaluation of Audit Expectation Gap: Issues and Challenge" International Journal of Economic development research and investment, 1(2), pp. 129-141.
Holder, Anthony- Karim, Khondkar – Lin, Karen Jingrong – Woods, Maef (2013), "A Content Analysis of the Comment Letters to the FASB and IASB: Accounting For Contingencies" Advances in Accounting, 29(1), pp. 134-153.
IAASB, Fraud and Going Concern in an Audit of Financial Statements, 2020, https://www.iaasb.org/publications/fraud-and-going-concern-audit-financial-statements Erişim Tarihi: 15.12.2022
IAASB, Fraud Projects, https://www.iaasb.org/consultations-projects/fraud Erişim Tarihi: 15.12.2022 ISA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements, IAASB.
McEnroe, John E.- Martens, Stanley C. (2001), "Auditors' and Investors' Perceptions of the 'Expectation Gap", Accounting Horizons, Volume: 15:(4), pp. 345-358.
Putri, Ni Putu Achintya Wibawa - Putra, I Nyoman Wijana Asmara - Wirakusuma, Made Gede - Suputra, I
Dewa Gede Dharma (2022), "The Effect of Independence, Professionalism, and Experience of Internal Auditors on Fraud Prevention with Organizational Culture as Moderating Variable" Linguistics and Culture Review, Volume 6(S1), pp. 565-580.
Sahla, Widya Ais - Ardianto, Ardianto (2022), "Ethical Values and Auditors Fraud Tendency Perception: Testing of Fraud Pentagon Theory", Journal of Financial Crime, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFC-04-2022-0086
Salehi, Mahdi - Azary, Zhila (2008), "Fraud Detection and Audit Expectation Gap: Empirical Evidence from Iranian Bankers", International Journal of Business and Management, Volume: 3(10), pp. 65-77.
Sánchez-Aguayo, Marco - Urquiza-Aguiar, Luis - Estrada-Jiménez, Jose (2022), "Predictive Fraud Analysis Applying the Fraud Triangle Theory through Data Mining Techniques" Applied Sciences, 12(7), 3382, pp. 1-25.
Sikka, Prem – Puxty, Anthony – Willmott, Hugh – Cooper, Christine (1998), "The Impossibility of Eliminating the Expectations Gap: Some Theory and Evidence", Critical Perspectives on Accounting, Volume: 9, pp. 299-300.
Simnett, Roger - Huggins, Anna (2014), Enhancing the Auditor's Report: To What Extent is There Support for the IAASB's Proposed Changes? Accounting Horizons, 28(4), pp. 719-747.
Sule, Safiyanu - Yusof, Nor Zalina Mohamad - Bahador, Ku Maissurah (2019), "Users' Perceptions on Auditors' Responsibilities for Fraud Prevention, Detection and Audit Expectation GAP in Nigeria" Asian Journal of Economics, Business and Accounting, Volume 10(1), pp. 1-10.
Suryandari, Ni Nyoman Ayu - Gayatri, Gayatri (2022), Financial Fraud Scandal: Motivasi, Konsekuensi dan Upaya Memerangi Fraud. Jurnal Samudra Ekonomi dan Bisnis, 13(2), pp. 177-190.
Tiron-Tudor, Adriana – Müller, Victor-Octavian (2009), "The European Position on Accounting for Joint Ventures" International Journal of Liability and Scientific Enquiry, 2(2), pp. 176-193.
Yen, Alex C. - Hirst, D. Eric - Hopkins, Patrick. E. (2007), "A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters" Research in Accounting Regulation, 19, pp. 53-79.