Türkiye’de Bağımsız Denetim Raporları: 2016-2020 Yılları Arası Bir İnceleme
Independent Audit Reports in Turkey: A Review Between 2016-2020
Author(s): Ceren Özveren, Aslı TürelSubject(s): Gender Studies, International relations/trade, Present Times (2010 - today), Accounting - Business Administration
Published by: Hitit Üniversitesi
Keywords: Audit Report; Audit Firm; Audit Opinion; Auditor Workload;
Summary/Abstract: In this study, the independent audit reports published between 2016 and 2020 of companies in Borsa Istanbul were examined. As a result of a total of 2,449 audit reports examined, 57% of the companies were audited by the big four audit firms, approximately 19% of the audit partners who signed the audit report were women. While the rate of female auditors in the big four audit firms is 79%, it has been determined that this rate is approximately 21% in other audit firms. Again, it has been determined that approximately 89% of the audit reports examined include unqualified opinion, the rate of reports containing unqualified opinions in the audit reports signed by the big four audit firm is 93%, and this rate is 82% in other audit firms. In addition, it was determined that there was an audit partner who signed a total of 20 audit reports in the audits of companies traded only in Borsa Istanbul within a year.
Journal: Hitit Sosyal Bilimler Dergisi
- Issue Year: 14/2021
- Issue No: 2
- Page Range: 429-441
- Page Count: 13
- Language: Turkish