Author/Authors :
SENAL, Serpil Süleyman Demirel Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - İşletme Bölümü, Turkey
Title Of Article :
AUDIT EXPECTATION GAP AND A RESEARCH ON DETERMINATION OF ITS
Abstract :
Independent audit that is bring in an important value in the financial statements of enterprises, has provides to increase in the volume of transactions in the capital markets. Therefore, the quality of the independent audit process is vital for businesses. However, lack of adequate knowledge of the financial statement users, failure to follow the regulations of independent audit as well as a very good, and have very different regulations related to the process distinguishes the expectations of the audit process. In this study is investigated, an expectations of independent audit financial experts of brokers that is an important users of financial statements in our country and independent auditors through field research. At the same time, aimed to identify the areas experiencing the range of expectations.
NaturalLanguageKeyword :
Independent Audit , Audit Expectation Gap , Auditor Responsibility
JournalTitle :
Erciyes University Journal Of Economics and Administrative Sciences
