Perception of accounting professional members, tax officers and executives in accounting audit and a research

Our study is consisted of four main chapters. Conceptual framework is discussed in the first chapter. The concepts of accounting, audit and accounting control, error, fraud and corruption, audit perception, tax, tax officer and tax payer, reasonable assurance and members of the accounting profession are examined in this chapter. They are laid emphasis both semantically and with their characterization and formation. The second chapter takes form on the basis of the audit perception of the members of accounting profession, tax officers and taxpayers in the accounting control. Within the scope of this chapter, legal basis of the accounting control in Turkey, and the error, fraud and corruption concepts in accounting are examined, and the emphasis is laid on the previous studies made on this subject. It is analyzed how the accounting control is perceived by the members of the accounting profession, tax officers and tax payers. Third chapter deals with the method of the study. The forth and the last chapter is consisted of findings, and it includes the analysis of the data related to the three surveys made within the scope of this study.