The effects of independent auditor qualifications on independent audit quality: A research in Diyarbakır province

The importance of independent auditing is increasing day by day in the global world. The main purpose of independent audit, which is extremely important for users of financial statements, is to reveal whether the financial statements are reliable, to reveal fraud and errors, to determine whether the life of the enterprise is a continuity, to determine the financial position of the enterprise and finally to make recommendations to the management. The purpose of this study is to investigate the effects of independent auditor qualifications on independent audit quality. In this direction, a questionnaire was applied to auditors in Diyarbakır. In the first part of our study, general information about the concept of audit and independent audit is given, while the factors affecting the quality of independent audit are given in the second part. In the third part, the effects of independent auditor qualifications on audit quality are explained, while in the fourth part, the effects of auditor qualifications on independent audit quality, which constitute the main subject of our study: A research in the province of Diyarbakır and the survey data of auditors. Finally, the conclusion of our study includes the results obtained according to the survey data of the auditors. In the research, 103 independent auditors in Diyarbakır were reached, but only 59 auditors were returned. According to the survey data of the auditors, it was determined that the auditor qualifications, which we group under three main headings as demographic, characteristic and behaviors and attitudes of the auditor during the audit, definitely have a significant impact on the audit quality.