Study on the cost of quality in the activities of certified public accountants

Accounting professions have always maintained their importance in the process from the past to the present. In this study, profession of certified public accountant which become from groups of accountant profession, quality and poor quality have been discussed. In this respect, it has been purposed to conduct research on the cost of poor quality in the activities of certified public accountants. In this study on the costs of poor quality in the activities of certified public accountants, a questionnaire had been applied to 100 certified public accountants. The answers to given to questionnaire, had been evaluated according to the purpose. When the demographic variables of the participants have been examined, it had been seen that the way of working of sworn financial advisers, their experience in the profession, their educational background, monthly net income and monthly expenses had been similar to the inadequate costs, only the age and gender had been different. As result of finding; the taxpayer's propensity to cheat has been strictly in the case of criminal action. Unlike female financial advisers, it can be concluded that men behave more rigidly than women who do cheating. It had been concluded that the female financial advisors have been strictly involved in the application of the criminal procedure for the cheating taxpayer and that the rights of the financial advisors should be protected.