Quality control on external and internal auditing: Two separate research related with certificated public accountant firms and large industrial corperations

ABSTRACT QUALITY CONTROL ON EXTERNAL AND INTERNAL AUDITING : TWO SEPARATE RESEARCH RELATED WITH CERTD7ICATED PUBLIC ACCOUNTANT FIRMS AND LARGE INDUSTRIAL CORPERATIONS Jale SA?LAR Ph.D.Dissertation, Business Department Supervisor: Prof.Dr. AJKadir TUAN January 2003, 244 pages Rapid developments in economy causes difficulties for the individuals and groups related with corporations to optain information directly. As a result of this, information confidence is provided to relevant groups outside of the corporation by external auditing and relevant groups inside of corporation by internal auditing. Information confidence is determined by the quality of auditing. Quality of auditing is determined by expertise in professionalism, legal regulations and professional ethics. Confidence of quality auditing is also determined by standards and regulations quality control. Within this study, first of all the existing literature on auditing quality and forming quality control systems has been examined. Acquired information from the literature has been collected by taking in the consideration external and internal auditing, and so two field research have been conducted. First field research is related with auditing performance of certificated public accounting firms. Second one is related with internal auditing performance of large industrial corporations. Within this research tendency of forming quality control systems in external and internal auditing performance has been tried to be determined. According to some findings of the study, it has been found that Certificated Public Accounting firms agree with the elements of the quality however they haven't form a quality control system. In internal auditing, it has been found that in spite of their size the large industrial corporations haven't done internal auditing, however, most of the element of quality control systems have been fulfilled by the corporations which have done internal auditing. Key Words : Auditor quality, professional ethics, auditing quality, quality control on auditing