Relationship between ethical rules and quality assurance system for independent auditors

The aim of this study is to explain the concepts of independent auditing, professional accounting ethics and quality assurance and to examine the relationship between ethical rules and quality assurance for independent auditors. The sample of the research is 76 independent auditors who are actively working in Adana's central districts, Seyhan, Yüreğir, Çukurova and Sarıçam. Questionnaire form was used as data collection tool in the research. In the questionnaire form, there are 8 questions asked in order to determine the demographic information and professional knowledge of the independent auditors participating in the research. In the second part of the data collection tool, a questionnaire consisting of 23 questions developed by Gümrah (2017) was used in order to get the opinions of the participants on professional ethics and ethical rules. In order to determine the opinions of independent auditors on audit quality, 10 items of the data collection tool developed by Göger (2006) were used. Research data were analyzed with SPSS 24.0 statistical data evaluation program. The level of significance in the analyzes was taken as p=0.05. As a result of the research, it has been determined that the level of knowledge of the independent auditors on professional ethics is high, they attend trainings on this subject, objectivity and professional competence in professional ethics are very necessary, lack of education, values and priorities are the leading negative factors in front of professional ethics. In the study, it was also concluded that the attitudes of male auditors towards the application of professional ethics and audit quality were higher than that of female auditors, and that factors such as age, education level, title, working style were effective in the application of professional ethics and audit quality.