DENETİM BEKLENTİ BOŞLUĞU; NEDENLERİ, SONUÇLARI VE BOŞLUĞUN KAPTILMASINDA DENETÇİLERİN ROLÜ

Denetim beklenti boşluğu, kamuoyunun denetçilerden beklentileri ile denetçilerin fiili performansı arasındaki farkı ifade eder. Denetim beklenti boşluğu, zaman içinde gelişen uzun süredir devam eden bir sorundur. Denetim sürecinin anlaşılamaması, denetçilerin sorumluluklarına ilişkin yüksek beklentiler ve denetim standartlarının ve düzenlemelerinin sınırlı kapsamı gibi faktörler bu boşluğa katkıda bulunmuştur. Denetim beklentisi boşluğunun tarihsel bağlamı, denetimin bir meslek olarak ortaya çıkışına ve denetim standartlarının ve düzenlemelerinin geliştirilmesine kadar izlenebilir. Ancak, Uluslararası Denetim Standartlarının getirilmesi, denetim uygulamaları ve tekniklerindeki iyileştirmeler ve düzenleyici ortamdaki değişiklikler yoluyla bu boşluğu kapatmak için çaba gösterilmiştir. Denetçilerin bağımsızlığı ve nesnelliğine ilişkin beklentiler ve muhasebe mesleğine yönelik kamu güvenini şekillendiren kurumsal skandalların etkisiyle, denetçilerin kamuoyu algısı ve rolleri de denetim beklentisi açığında çok önemli bir rol oynar. Denetçiler, kurumsal yönetişimde, finansal raporlamanın doğruluğunu sağlamada, suistimali ve suistimali tespit etmede ve paydaş güvenini sağlamada önemli bir role sahiptir. Ancak, ticari işlemlerin karmaşıklığı, bilgi ve kanıtlara sınırlı erişim ve denetim verimliliği ile uyumluluğu dengeleme ihtiyacı gibi zorluklarla karşı karşıyadırlar. Denetim beklentisi boşluğunu kapatma çabaları, denetim eğitim ve öğretimini geliştirmeyi, denetim standartlarını ve düzenlemelerini güçlendirmeyi ve denetçiler ile paydaşlar arasındaki iletişim ve şeffaflığı iyileştirmeyi içerir

Anahtar Kelimeler:

Muhasebe Denetimi, Denetim Beklenti Boşluğu, Denetim Standartları

AUDIT EXPECTATION GAP; CAUSES, CONSEQUENCES, AND THE ROLE OF AUDITORS IN CLOSING THE GAP

The audit expectation gap represents the difference between the expectations of the public from auditors and the actual performance of auditors. The audit expectation gap is a long-standing problem that has developed over time. Factors such as a lack of understanding of the audit process, high expectations regarding auditors' responsibilities, and the limited scope of auditing standards and regulations have contributed to this gap. The historical context of the audit expectation gap can be traced back to the emergence of auditing as a profession and the development of auditing standards and regulations. However, efforts have been made to bridge this gap through the introduction of International Standards on Auditing, improvements in auditing practices and techniques, and changes in the regulatory environment. Public perceptions and roles of auditors also play a crucial role in the audit expectation gap, driven by expectations for auditor independence and objectivity, and by corporate scandals that shape public trust in the accounting profession. Auditors have an important role in corporate governance, ensuring the accuracy of financial reporting, detecting fraud and misconduct, and building stakeholder confidence. However, they face challenges such as the complexity of business transactions, limited access to information and evidence, and the need to balance audit efficiency with compliance. Efforts to bridge the audit expectation gap include improving audit education and training, strengthening auditing standards and regulations, and improving communication and transparency between auditors and stakeholders.

Keywords:

Auditing, Auditing Expectation Gap, Auditing Standards,

PDF

___

AICPA. (1993). The expectation gap standards: progress, implementation issues, research opportunities. Proceedings of the Expectations Gap Roundtable in Charleston, SC, 11‐12 May.
Akther, T., & Xu, F. (2020). Existence of the audit expectation gap and its impact on stakeholders’ confidence: the moderating role of the financial reporting council. International Journal of Financial Studies, 8(1), 1-25.
Alaraji, F. A. A. S. (2017). The role and impact of corporate governance on narrowing the expectations gap between the external auditor and the financial community (A Practical Study Of A Sample Of External Audit Offices And Companies Invested In Iraq)(Case Study In Iraq). American Scientific Research Journal for Engineering, Technology, and Sciences,33(1), 305-327.
Boterenbrood, R. (2017). The audit expectation gap between companies and their auditors: an exploratory study. Global Business Review,18(5), 1124-1133.
Brennan, N. (2006). Boards of directors and firm performance: is there an expectations gap?. Corporate Governance: An International Review, 14(6), 577-593.
Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2017). Media bias and the persistence of the expectation gap: an analysis of press articles on corporate fraud. Journal of Business Ethics, 144, 637-659.
Dando, N., & Swift, T. (2003). Transparency and assurance minding the credibility gap. Journal of Business Ethics,44, 195-200.
Deepal, A.G. & Jayamaha, A. (2022), Audit expectation gap: a comprehensive literature review, Asian Journal of Accounting Research, 7(3) 308-319
Delarue, M.L. (2020), Preventing and detecting fraud: how to strengthen the roles of companies, auditors and regulators, https://www.ey.com/en_us/assurance/preventing-and-detecting-fraud-how-to-strengthen-the-roles-of-companies-auditors-and-regulators., 12.07.2023
Erdoğan, S. (2018). Denetim Beklenti Boşluğu ve Türkiye’de Denetim Beklenti Boşluğu Varlığının İncelenmesi. Şırnak Üniversitesi Yayınları
Fijabi, L. K. (2020). Corporate governance and auditors’ expectation. CALEB International Journal of Development Studies, 3(2), 165-192
Fotoh, L. E., & Lorentzon, J. I. (2020). Citical issues of the audit expectation gap in the era of audit digitalisation. https://scholarspace.manoa.hawaii.edu/server/api/core/bitstreams/594a6564-5232-4c41-b2ef-ec2b884b39ca/content., 09.07.2023
Fotoh, L. E., & Lorentzon, J. I. (2023). Audit digitalization and its consequences on the audit expectation gap: a critical perspective. Accounting Horizons, 37(1), 43-69.
Franzel, J. M. (2016). Audit expectations gap: a framework for regulatory analysis. https://pcaobus.org/news-events/speeches/speech-detail/audit-expectations-gap-a-framework-for-regulatory-analysis_640., 09.07.2023
Glover, S. M., & Prawitt, D. F. (2014). Enhancing auditor professional skepticism: the professional skepticism continuum. Current Issues in Auditing, 8(2), 1-10.
GoCardless (2020) What is the expectation gap in auditing? https://gocardless.com/en-us/guides/posts/what-is-expectation-gap/., 10.07.2023
Hall, J.J. (2022) Defining the auditor’s role in the risk-audit relationship https://www.wolterskluwer.com/en/expert-insights/defining-the-auditors-role-in-the-risk-audit-relationship., 12.07.2023
Heltzer, W. & Mindak, M (2022) Revisiting the Audit Expectations Gap https://clsbluesky.law.columbia.edu/2022/07/25/revisiting-the-audit-expectations-gap/., 10.07.2023
Hoogwerf, H.B. (2019) Misconceptions about the roles and responsibilities of the auditor, https://www.bizcommunity.com/Article/196/511/197676.html.,10.07.2023
Humphrey, C., Moizer, P., & Turley, S. (1992). The audit expectations gap—plus ca change, plus c'est la meme chose? Critical Perspectives on Accounting, 3(2), 137-161.
Jayasena, S., Ajward, R., & Dissabandara, H. (2017). The audit expectations gap and the role of audit education: evidence from Sri Lanka.Vidyodaya Journal of Management,3(1), 01-26.
Kamau, C. G. (2022). Considerations for bridging the audit expectation gap: a desk review. African Journal of Commercial Studies, 1(1), 1-8.
Kamau, C. G., Kavure, B. M., & Lokuta, J. E. (2023). Audit expectation gap in kenya: literature review of causes and remedies. East African Finance Journal, 2(1), 25-31.
Koh, H. C., & Woo, E. S. (1998). The expectation gap in auditing. Managerial Auditing Journal, 13(3), 147-154.
KPMG AU (2020). Innovation Trends 2020. Retrieved https://home.kpmg/content/dam/kpmg/au/pdf/2020/digital-innovation-trends-survey-2020.pdf., 10.07.2023
Kumari, J. S., & Ajward, R. (2023). Whether The Audit Expectation-Performance Gap Is Expanding Amid Changes In Audit Landscape? New Evidence From An Emerging Economy. Asian Journal of Accounting Research, 8(1), 53-65.
Mansur, H., & Tangl, A. (2018). How To Bridge The Audit Expectation Gap?. Journal of Social Sciences (COES&RJ-JSS), 7(2), 61-73
McEnroe, J. E., & Martens, S. C. (2001). Auditors' And Investors' Perceptions Of The “Expectation Gap”. Accounting Horizons, 15(4), 345-358.
Munter, P. (2022) The critical ımportance of the general standard of auditor ındependence and an ethical culture for the accounting profession, https://www.sec.gov/news/statement/munter-20220608., 12.07.2023
Nyor, T., Orshi, T. S., & Joseph, B. H. (2016). Narrowing audit expectation gap through corporate governance. 2016 ICAN, 247.
O'Connor, S. M. (2006). Strengthening auditor independence: reestablishing audits as control and premium signaling mechanisms. Washington Law Review, 81(3), 525-594.
Okafor, C., & Otalor, J. I. (2013). Narrowing the expectation gap in auditing: the role of the auditing profession. Research Journal Of Finance And Accounting, 4(2), 43-52.
Olagunju, A., & Leyira, M. C. (2012). Audit expectation gap: perspectives of auditors and audited account users. International Journal of Development and Management Review, 7(1). 197-215
Olojede, P., Erin, O., Asiriuwa, O., & Usman, M. (2020). Audit expectation gap: an empirical analysis. Future Business Journal, 6(1), 1-12
Pandit, G. M., & Baker, C. R. (2021). Historical development of the standard audit report in the us: form, scope, and renewed attention to fraud detection. Accounting Historians Journal,48(1), 31-45.
Quick, R. (2020). The audit expectation gap: a review of the academic literature. Maandblad Voor Accountancy en Bedrijfseconomie, 94(1/2), 5-25
Ruhnke, K., & Schmidt, M. (2014). The audit expectation gap: existence, causes, and the impact of changes. Accounting and Business Research, 44(5), 572-601.
Saladrigues, R., & Grañó, M. (2014). Audit expectation gap: fraud detection and other factors. European Accounting and Management Review, 1(1).
Salehi, M., Mansoury, A., & Azary, Z. (2009). Audit independence and expectation gap: empirical evidences from Iran. International Journal of Economics and Finance, 1(1), 165-174.
Shbeilat, M., Abdel-Qader, W., & Ross, D. (2017). The audit expectation gap: does accountability matter? In Proceedings of ISERD International Conference, Stockholm, Sweden (pp. 7-16). Stone, D. (2019), Professional skepticism and why it matters to audit stakeholders, https://www.berrydunn.com/news-detail/professional-skepticism-and-why-it-matters-to-audit-stakeholders.,12.07.2023
Stevenson, M. (2019) Can auditors close the great expectation gap for good? https://www.cpacanada.ca/en/news/pivot-magazine/2019-01-02-expectation-gap-roundtable.,10.07.2023
Yıldız, E., Cengiz, S. & Bulut, E. (2017). Independent auditing expectation gap: a research on Turkey. Journal Of Accounting and Taxation Studies, 10(3), 331-365.
Yıldız, E. ve Bulut, E. (2017). Denetimde beklenti boşluğu. Sayıştay Dergisi, (105), 41-68.
Yusuf, M. (2022), Building a better auditor: closing the expectation gap, Https://Internalauditor.Theiia.Org/En/Voices/2022/Building-A-Better-Auditor-Closing-The-Expectation-Gap/., 10.07.2023