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BDS 701 KİLİT DENETİM KONULARININ BAĞIMSIZ DENETÇİ RAPORUNDA BİLDİRİLMESİ STANDARDI UYGULAMASI ÜZERİNE BİR ARAŞTIRMA

Year 2020, Volume: 13 Issue: 3, 739 - 771, 01.11.2020
https://doi.org/10.29067/muvu.699451

Abstract

BDS 701 Kilit Denetim Konularının Bağımsız Denetçi Raporunda Bildirilmesi Standardı, Bağımsız Denetim Standartlarına eklenen yeni bir denetim standardıdır. Türkiye Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu (KGK) tarafından yayımlanan ve 09.03.2017 tarihinde yürürlüğe giren standarda göre, 2017 yılı finansal raporlarının denetim raporlarında Kilit Denetim Konuları bölümüne yer verilecektir. Bu çalışmada standardın uygulamaya konulması ile standart yapıcıların ulaşmak istediği hedeflerle, denetim raporu kullanıcıları ve akademik çevrelerce standart hakkında dile getirilen endişe ve çekinceler dikkate alınarak bir anket hazırlanmıştır. Anket uygulaması ile denetim standartları ve denetçi raporu konularında bilgisi olan kamu sektöründe bağımsız dış denetim çalışmalarını yürüten denetçilerin, standartla ilgili hedef ve endişeleri ifade eden görüşlere hangi oranda katılıp katılmadığı araştırılmıştır. Sonuçlar katılımcıların, genel olarak standardın uygulamasının olumlu sonuçlar doğurmasını beklediklerini, bununla birlikte az da olsa bazı konularda endişe ve tereddütlerinin olduğunu göstermektedir.

References

  • IAASB. (2012). Invitation to comment improving the auditor's report. 2016 tarihinde www.ifac.org: https://www.ifac.org/system/files/publications/files/Auditor_Reporting_Invitation_to_Comment-final_0.pdf adresinden alındı
  • IFAC. (2016). More Informative Auditor's Reports - What Audit Committees and Finance Executives Need to Know. 10 12, 2016 tarihinde www.ifac.org: https://www.ifac.org/publications-resources/more-informative-auditors-reports-what-audit-committees-and-finance adresinden alındı
  • KGK. (2013). BDS 200 - Bağımsız Denetçinin Genel Amaçları ve Bağımsız Denetimin Bağımsız Denetim Standartlarına Uygun Olarak Yürütülmesi. 09 20, 2016 tarihinde www.kgk.gov.tr: https://www.kgk.gov.tr/contents/files/BDS/BDS_200.pdf adresinden alındı
  • KGK. (2013). BDS 320: Bağımsız Denetimin Planlanmasında ve Yürütülmesinde Önemlilik.
  • KGK. (2013). BDS 705 - Bağımsız Denetçi Raporunda Olumlu Görüş Dışında Bir Görüş Verilmesi. 2016 tarihinde www.kgk.gov.tr: https://www.kgk.gov.tr/contents/files/BDS/BDS_705_Resmi_Gazete.pdf adresinden alındı
  • KGK. (2016). BDS 570 İşletmenin Sürekliliği. 2016 tarihinde www.kgk.gov.tr: http://www.kgk.gov.tr/contents/files/Pdf/BDS570SON_kg.pdf adresinden alındı
  • KGK. (2016). Kilit Denetim Konularına İlişkin Açıklayıcı Örnekler. 07 10, 2016 tarihinde http://www.kgk.gov.tr/contents/files/pdf/BDS701_%C3%B6rnekler.pdf adresinden alındı
  • KGK. (2017). BDS 701 Kilit Denetim Konularının Bağımsız Denetçi Raporunda Bildirilmesi. 09 22, 2016 tarihinde http://kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/BDS/BDS701.pdf adresinden alındı
  • Backof, A., Bowlin, K., & Goodson, B. (2014). Mandatory Emphasis Paragraphs, Clarifying Language, and Juror Assessments of Auditor Liability. Working paper. Mississippi: University of Virginia and The University of Mississippi.
  • Bedard, J., Gonthier-Besacier, N., & Schatt, A. (2014). Costs and Benefits of Reporting Key Audit Matters in the Audit Report: The French Experience. International Symposium on Audit Researh (s. 5-21). Maastricht: ISAR-International Symposium on Audit Researh.
  • Brasel, K., R., D. M., Grenier, J. H., & A., R. (2016). Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability. CURRENT ISSUES IN AUDITING American Accounting Association, 1-10.
  • Brown T., M. T., & Peecher, M. (2015). The Influence of Evaluator Expertise, a Judgment Rule, and Critical Audit Matters on Assessments of Auditor Legal Liability. Working paper. Illinois: University of Illinois at Urbana–Champaign.
  • Christensen, B. E., Glover, S. M., & Wolfe, C. J. (2014). Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors’ Decision to Invest? Auditing: A Journal of Practice & Theory, 33 (4), 71-90.
  • Cordoş, G.-S., & Fülöp, M.-T. (2015). Understanding audit reporting changes: introduction of Key Audit Matters. Accounting and Management Information Systems,14 (1), 128-152.
  • Gimbar, C., Hansen, B., & Ozlanski, M. E. (2016). Early Early Evidence on the Effects of Critical Audit Matters on Auditor Liability. Current Issues In Audıtıng, 10 (1), A24–A33.
  • Gimbar, C., Hansen, B., & Ozlanski., M. E. (2016). The effects of critical audit matter paragraphs and accounting standard precision on auditor liability. The Accounting Review (forthcoming), (forthcoming).
  • Kachelmeier, S., Schmidt J., J. J., & K., V. (2014). The Effect of Disclosing Critical Audit Matters in the Auditor’s Report on Perceived Auditor Responsibility for Misstatements. Working paper. Texas: The University of Texas at Austin.

RESEARCH OF AUDITOR EXPECTATIONS ON THE RESULTS OF IMPLEMENTATION OF ISA 701 COMMUNICATING KEY AUDIT MATTERS IN THE INDEPENDENT AUDITOR’S REPORT STANDARD

Year 2020, Volume: 13 Issue: 3, 739 - 771, 01.11.2020
https://doi.org/10.29067/muvu.699451

Abstract

ISA 701 Communicating Key Audit Matters In The Independent Auditor’s Report is a brand new auditing standard, added to the International Standard on Auditings. According to the standard entered into force on 09.03.2017 by the Public Oversight Accounting and Auditing Standards Authority of Turkey (KGK), the audit reports on financial statements of the year 2017 will be include a Key Audit Matters (KAM) section. In this study, a questionnaire has been prepared by taking into consideration the standard is put into place the goals that the standard setters are trying to achieve and academicians’ and auditors report users’ drawbacks and the concerns rose about the standard. It was researched whether the auditors conducting independent public external audits who have knowledge in the questionnaire application, audit standards and auditor report have participated in the opinions expressing the targets and concerns related to the standard. The results indicate that the participants expect the implementation of the standard to have positive outcomes on the whole, besides they also have some minor concerns and reservations about certain subjects.

References

  • IAASB. (2012). Invitation to comment improving the auditor's report. 2016 tarihinde www.ifac.org: https://www.ifac.org/system/files/publications/files/Auditor_Reporting_Invitation_to_Comment-final_0.pdf adresinden alındı
  • IFAC. (2016). More Informative Auditor's Reports - What Audit Committees and Finance Executives Need to Know. 10 12, 2016 tarihinde www.ifac.org: https://www.ifac.org/publications-resources/more-informative-auditors-reports-what-audit-committees-and-finance adresinden alındı
  • KGK. (2013). BDS 200 - Bağımsız Denetçinin Genel Amaçları ve Bağımsız Denetimin Bağımsız Denetim Standartlarına Uygun Olarak Yürütülmesi. 09 20, 2016 tarihinde www.kgk.gov.tr: https://www.kgk.gov.tr/contents/files/BDS/BDS_200.pdf adresinden alındı
  • KGK. (2013). BDS 320: Bağımsız Denetimin Planlanmasında ve Yürütülmesinde Önemlilik.
  • KGK. (2013). BDS 705 - Bağımsız Denetçi Raporunda Olumlu Görüş Dışında Bir Görüş Verilmesi. 2016 tarihinde www.kgk.gov.tr: https://www.kgk.gov.tr/contents/files/BDS/BDS_705_Resmi_Gazete.pdf adresinden alındı
  • KGK. (2016). BDS 570 İşletmenin Sürekliliği. 2016 tarihinde www.kgk.gov.tr: http://www.kgk.gov.tr/contents/files/Pdf/BDS570SON_kg.pdf adresinden alındı
  • KGK. (2016). Kilit Denetim Konularına İlişkin Açıklayıcı Örnekler. 07 10, 2016 tarihinde http://www.kgk.gov.tr/contents/files/pdf/BDS701_%C3%B6rnekler.pdf adresinden alındı
  • KGK. (2017). BDS 701 Kilit Denetim Konularının Bağımsız Denetçi Raporunda Bildirilmesi. 09 22, 2016 tarihinde http://kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/BDS/BDS701.pdf adresinden alındı
  • Backof, A., Bowlin, K., & Goodson, B. (2014). Mandatory Emphasis Paragraphs, Clarifying Language, and Juror Assessments of Auditor Liability. Working paper. Mississippi: University of Virginia and The University of Mississippi.
  • Bedard, J., Gonthier-Besacier, N., & Schatt, A. (2014). Costs and Benefits of Reporting Key Audit Matters in the Audit Report: The French Experience. International Symposium on Audit Researh (s. 5-21). Maastricht: ISAR-International Symposium on Audit Researh.
  • Brasel, K., R., D. M., Grenier, J. H., & A., R. (2016). Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability. CURRENT ISSUES IN AUDITING American Accounting Association, 1-10.
  • Brown T., M. T., & Peecher, M. (2015). The Influence of Evaluator Expertise, a Judgment Rule, and Critical Audit Matters on Assessments of Auditor Legal Liability. Working paper. Illinois: University of Illinois at Urbana–Champaign.
  • Christensen, B. E., Glover, S. M., & Wolfe, C. J. (2014). Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors’ Decision to Invest? Auditing: A Journal of Practice & Theory, 33 (4), 71-90.
  • Cordoş, G.-S., & Fülöp, M.-T. (2015). Understanding audit reporting changes: introduction of Key Audit Matters. Accounting and Management Information Systems,14 (1), 128-152.
  • Gimbar, C., Hansen, B., & Ozlanski, M. E. (2016). Early Early Evidence on the Effects of Critical Audit Matters on Auditor Liability. Current Issues In Audıtıng, 10 (1), A24–A33.
  • Gimbar, C., Hansen, B., & Ozlanski., M. E. (2016). The effects of critical audit matter paragraphs and accounting standard precision on auditor liability. The Accounting Review (forthcoming), (forthcoming).
  • Kachelmeier, S., Schmidt J., J. J., & K., V. (2014). The Effect of Disclosing Critical Audit Matters in the Auditor’s Report on Perceived Auditor Responsibility for Misstatements. Working paper. Texas: The University of Texas at Austin.
There are 17 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Issue
Authors

Mahmut Can This is me 0000-0003-1613-9771

Seyhan Çil Koçyiğit 0000-0003-1012-3605

Publication Date November 1, 2020
Submission Date March 5, 2020
Acceptance Date April 7, 2020
Published in Issue Year 2020 Volume: 13 Issue: 3

Cite

APA Can, M., & Çil Koçyiğit, S. (2020). BDS 701 KİLİT DENETİM KONULARININ BAĞIMSIZ DENETÇİ RAPORUNDA BİLDİRİLMESİ STANDARDI UYGULAMASI ÜZERİNE BİR ARAŞTIRMA. Journal of Accounting and Taxation Studies, 13(3), 739-771. https://doi.org/10.29067/muvu.699451

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