Research on the quality costs of certified public accountants' activities

Accountants play important roles among the state, the society and the colleagues. They have responsibilities to undertake while practing their activites. Taxpayers do not only expect from the accountants to fulfill their duties but also expect to fulfill their many other expectations which are not even existing in the contracts. Accountants bear many prevention costs in order to reach the desired quality level. Unless they reach that level, they have to bear the cost of quality. The purpose of this master's dissertation is to put forward how the costs of quality affect the Accountants job and to measure their perception levels of these costs of quality. To be able to make these measuresments, a survey was conducted and its results were summarised.