Investigation of quality perception of independent auditing and auditing of accouting professionals: A survey in the TRB1 region

Independent control in all developed and developing countries has become increasingly important. With the growth and development of businesses, accounting systems become more complex and accounting transactions become increasingly difficult. It is difficult for decision makers to make decisions within this complex system. Therefore, in order for business executives to be able to make accurate and reliable decisions, the information obtained from the entity's financial statements needs to reflect the reality. Whether financial statements reflect reality or not, however, can be revealed by inspection. The professional experience, knowledge and other characteristics of the members of the profession (SM, SMMM, YMM) to perform the audit activity are of great importance. The quality and reliability of the audit is possible only if the independent auditor reduces the audit risk to the lowest level. In this study, the relationship between professional qualification of professional members (SM, SMMM, YMM) and the quality of independent audit is examined. For this purpose, a face-to-face questionnaire was applied to professionals working in the TRB1 region (Elazığ-Malatya-Tunceli-Bingöl). SPSS program was used in the analysis of research data. The hypothesis of the research was tested by using correlation analysis technique. Key Words: Independent Audit, Accounting, Internal Control System, Independent Auditor, Quality