Perspectives of professional accountants on current developments in the field of independent audit: The case of Elazığ province

The growing importance of independent auditing, with its growing business, is gaining more value especially in all developed or developing countries. The complexity of accounting systems and the increasing difficulty of accounting processes have an impact on the growth of businesses. It makes it more difficult for business decision makers to make decisions within the framework of this mixed system. For this reason, in order for business managers to make an accurate and reliable decision, the data of the financial statements of the business must reflect the truth. Whether the financial statements used reflect the reality is possible with the audit. The professional experience, knowledge and other characteristics of the members of the profession (SM, SMMM, YMM) that will carry out their auditing activities are of great importance. The quality and reliability of the audit to be performed can be achieved by reducing the audit risks of the independent controller to the lowest level. In this study, first of all, a literature review was made to measure the perspectives of the professional accountants on the audit and to answer the questions about the knowledge-opinions of the professional accountants about the independent auditing, whether they are ready for the audit activities and whether the independent audit will be beneficial or not. In addition, in the study, it was aimed to determine the perspectives of the professionals with the changes in the field of independent auditing. In order to realize this purpose, the history, development, functioning and legislation of the system have been examined. For this purpose, 250 people (from the members of the profession who were determined and independent) working in Elazig province were reached and only 155 people were collected and data were collected using face-to-face questionnaire technique. SPSS 22 program was used in the analysis of the research data. Also, in order to determine the data, t test and One way Anova test were performed between the variables and the results were interpreted. It has been determined that there is no significant significance between the demographic variable (gender, age, education level, graduated department, year of employment in the profession, and employment status) and hypotheses. Keywords: Independent Auditing, Accounting, Professional Accountants and Independent Auditors Page