Denetim Kalitesi Çerçeveleri: Ülkelerarası Bir Karşılaştırma

Bu çalışma hem düzenleyicilerin hem akademisyenlerin otuz yılı aşkın süredir gündeminde yer alan ve fakat tanımı ve ölçümü üzerinde bir uzlaşma sağlanamamış olan denetim kalitesi ile ilgili dünyanın çeşitli ülkelerinde geliştirilmekte olan denetim kalitesi çerçevelerini ortaya koyan genel bir bakış sunmaktadır. Türkiye’de bu konuda düzenleyici kurumlar tarafından başlatılan henüz bir girişim olmaması ve Türkçe literatürde çerçevelerin ele alınmamış olması bu çalışmanın çıkış noktasını oluşturmaktadır. Denetim kalitesi çerçevesinde yer alan denetim kalitesi göstergeleri, farklı denetim şirketleri arasında karşılaştırılabilirliği ve şeffaflığı artırabilmektedir. Bir diğer önemli potansiyel faydası ise, örneğin bir denetim şirketi seçerken yönetişimden sorumlu olanlar ve denetim komiteleri için, somut bir rekabet unsuru haline gelebilecek olmasıdır. Böylece denetim şirketleri bağımsız denetim ücreti yerine denetim kalitesi göstergeleri üzerinden rekabet avantajı sağlamayı hedefleyeceklerdir. Çerçevelerin birçoğunun kural bazlı olduğu ve hem nicel hem nitel göstergeler içerdiği söylenebilmektedir. En sık yer verilen göstergeler arasında denetim saati, eğitim saati, bağımsız denetçi devir hızı gibi nicel ve denetim kalitesinin gözden geçirilmesi gibi karma göstergeler dikkati çekmektedir. Denetim kalitesinin objektif olarak değerlendirilmesi, hangi perspektiften değerlendirildiğini anlama ihtiyacı nedeniyle daha karmaşık olduğundan, yorumlamada ortaya çıkacak farklılıkları ortadan kaldırmak önemlidir. Bu nedenle Türkiye’de farklı paydaşların üzerinde anlaşmaya varacakları bir denetim kalitesi göstergeleri seti geliştirmek için etkileşime girmesi ve iş birliği yapması gerekli görülmektedir.

Anahtar Kelimeler:

Denetim kalitesi çerçeveleri, Denetim kalitesi, Denetim kalitesi göstergeleri

Audit Quality Frameworks: A Cross-National Comparison

This study provides an overview of the audit quality frameworks developed around the world in relation to audit quality, which has been on the agenda of both regulators and academics for more than three decades, yet there is no consensus on its definition and measurement. The starting point of this study lies in the fact that there is no initiative by the regulatory authorities in Turkey on this issue and the audit quality frameworks have not been discussed in Turkish literature. Audit quality indicators in an audit quality framework can increase transparency and comparability across audit firms. Another important potential benefit is that it can become a tangible competitive factor for those charged with governance and audit committees when accepting an audit firm. Thus, audit firms will aim to gain a competitive advantage through audit quality indicators rather than audit fees. It can be interpreted that most of the frameworks are rule-based and contain both quantitative and qualitative indicators. Among the most frequently included indicators, quantitative indicators such as audit hours, training hours, independent auditor turnover, and mixed indicators such as engagement quality review are noteworthy. Since the objective assessment of audit quality is more complex due to the requirement to understand the perspective from which it is assessed, it is essential to eliminate differences in interpretation. Therefore, it is necessary for different stakeholders in Turkey to interact and collaborate to develop a commonly accepted set of audit quality indicators.

Keywords:

Audit quality frameworks, Audit quality, Audit quality indicators,

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