The affects of the value judgements on the attitude and behaviours of auditors in the auditing process: A reseach on certificated public accountants

Every society has formed its own unique values and norms. Individuals gain values and norms in the process of interaction with other members of the community which they were born in. Individual gain some of the values from his/her family and others as a part of the social interaction in the process of education, business and social life. The auditor as an individual gains values and norms of the society in the process of the interaction of social groups and shows the effects of these values at attitudes and behaviors in auditing process. The accuracy and reliability of information in the financial statements of businesses is extremely important for interest groups who will use them for various purposes. Failing to reach information and other challenges to reach reliable information it is necessary to investigate and approve the reliability of information. Independent auditing has emerged as a system that whether financial statements drawn up in accordance with Generally Accepted Accounting Principle or not and researching and reporting the true and faith view of informations in financial statements. The effectiveness and reliability of system depend on the quality of audit services. A qualified auditing service is possible only the auditors have adequate technical information and qualification, make an audit according to Generally Accepted Auditing Standards and other legal obligations and to exhibit behaviours which are proper with professional moral principles. The quality of audition, defined as to expose and to report realistically, error in facts in accounting system, faults, deficiencies, or irregularities of the audited company's. Although an auditor has to obey Generally Accepted Accounting Principles, professional moral principles, and other legal obligations for a qualified auditing activities, the subjective judgment of auditor in auditing process the most important factor which will determine the auditing quality. Especially in the application of determined professional moral principles, auditor will use his/her own judgment values, and will present the importance of professional moral principles process up on to these values. Since the auditor will display attitudes and behaviors which are shaped by own culture and values in each stages, and with the help of information which are gained by these behaviors and with the documents he/she will explain own values in a report. The purpose of this study is to determine both auditor's values as well as transmitted hereditarily and with society and the environment and also determining the effects of these values in audit process. As a result Certified Public Accountants (CPS) first three values in the hierarchy of the provisions are moral, political and social values. The behavior of the audit process, the effect of the value-judgment of the statistical value of p <0.01 and p <0.05 levels was not significant, the value was found to be limited to the effect of the value-judgment of the behavior of the auditor during the audit process. However, the Certified Public Accountants' (CPS) moral worth seeing at the top of hierarchies of values, attitudes, and behavior, in the process of auditing the vast majority of attested generally act in accordance with ethical behaviors have been identified.