Influence of culture on auditor and audit process: A study on auditors on Turkey

Scope of this study is to research the effects of the culture, where the auditor is being shaped, whether it reflects onto audit process. If the auditors effect from the culture where they live in, it is possible to see that impact on the audit process. This study is to research the assumption of auditors who are to carry the culture, where they shaped in as an individual, to their workplace in other words to the audit process, based on the fact that individuals are being affected from the culture of the community where they live in. This cultural impact has been measured based on the cultural model of Hofstede.