A study on the perception of independent auditing profession and financial advisors by comparing independent audit and certification audit in terms of responsibility: The case of Tunceli-Erzincan

In this study, the subject of comparing the independent audit and the certification audit in terms of responsibility has been investigated. In the research conducted, a comparison of independent audit and certification audit, which are two important issues in the field of auditing in our country, was made in terms of responsibility. Our study is meaningful and important in this respect. In this study, it is tried to understand whether there are many differences in the application of independent auditing and certification auditing, whether they are noticed by the members of the profession or not. The aim of our study is to conduct a research to measure the perception that determines the difference between Independent Audit and Certification Audit of Financial Advisors in Tunceli and Erzincan Provinces. In the study, firstly, information about the basic concepts of business and accounting, auditing, independent auditing and certification auditing are given. The subject of independent audit and responsibility has been tried to be explained. First of all, information about independent auditing standards was given. Institutions subject to independent audit and those authorized to conduct independent audits, the obligations and responsibilities of the independent auditor are explained. In the study, the issue of certification control and responsibility is discussed. Information about the Chartered Accountant Profession, its subject and duties, and the responsibilities of the Certified Public Accountants are explained. Information about the Chartered Accountant Profession, its subject and duties, and the responsibilities of the Certified Public Accountants are explained. The independent audit and certification audit were examined and compared in terms of responsibility. In addition, problems and solutions were tried to be developed. In the last part of the study, a survey was conducted to measure the perceptions of Financial Advisors on the Independent Auditing Profession and the results of the research were interpreted. The responsibilities of the independent audit and certification audit were compared with the laws and regulations in terms of the audit quality determined by the public oversight institution. With the determined differences and similarities, suggestions and opinions have been tried to be formed in terms of making the independent audit more quality. Our study will be examined by the literature search method and will be tested and analyzed with the multiple choice survey method. It is hoped that this study will contribute to the accounting science and literature.