Errors and sculpture in the accounting audit: A research on professional members

Accounting has been the most important element of social and economic life from the past to the present. Members of professional accountants act as bridges between the taxpayers and the government due to their duties and responsibilities. While transferring the information in the enterprises to the relevant institutions, it is an important factor in making the income and expense distribution within the enterprise. The errors and frauds of professional accountants reduce the quality of accounting information and affect the users of accounting information in a bad way. Although the cheats in accounting are considered to be in the interest of professional accountants at the beginning, the tricks are damaging both the people themselves and the institutions they work in. In order to prevent errors and frauds in accounting, an audit element has emerged in accounting. Inaccuracies in accounting are checked by a third review through supervision. In this way, the wrongs and faults are revealed. Thanks to the auditing in the accounting profession, the professional brings out the mistakes they made and corrects these mistakes. The shorter the errors, the less damage is caused. The aim of the study is to identify the mistakes and accounting fraud that professional accountants can do. So we work on mistakes and accounting fraud and we have done questionnaire with certificated public accountants at Mediterranean Region. We have tested our questionnaire by statistical method and we got the opinions of profesional accountants about mistakes and accounting fraud that can be done. In this study we have done questionnaire with 402 certificated public accountants at Mediterranean Region. Some of the professionals have filled the questionnaire face to face and some others have filled it via e-mail. According to result of this study, most of the accountants have accepted that they have made mistakes and accounting frauds. People sometimes made these mistakes and tricks for their own interests, sometimes not to loose the customer. Key words: Accounting, Audit, Error, Frauds