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Levels Of Independent Auditors Responsibility Against Error And Fraud: A Study In Ankara Province

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  • Yeşil, Salih
  • Şıtak, Başak

Abstract

The aim of the study is to examine the approaches of independent auditors operating in Ankara regarding their level of responsibility against error and fraud. Another aim of the study is to determine whether approaches to this issue differ in terms of demographic variables. Frequency, T Test, ANOVA and Tukey Post Hoc test methods were used to achieve the objectives of the study. When the data obtained is analysed; It has been observed that respondents have the opinion that the responsibility of independent auditors in detecting errors and frauds is to provide reasonable assurance, that the responsibility in the audit should be shared with the parties related to the fraud, that fictitious sales should not be ignored, and that detecting fraud committed by managers may be more difficult than fraud committed by employees. In addition, the approaches of independent auditors regarding their level of responsibility against error and fraud vary in terms of their gender, titles, education level, age, experience period and working style. The fact that the study has not been researched from the current study perspective before supports its contribution to the literature.

Suggested Citation

  • Yeşil, Salih & Şıtak, Başak, 2023. "Levels Of Independent Auditors Responsibility Against Error And Fraud: A Study In Ankara Province," Academic Review of Humanities and Social Sciences, Bursa Teknik Üniversitesi, vol. 6(2), pages 216-243.
    • Handle: RePEc:ris:arhuss:0091
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    References listed on IDEAS

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    1. Zunaidah Sulong & John C. Gardner & Amariah Hanum Hussin & Zuraidah Mohd Sanusi & Carl B. McGowan, Jr., 2013. "Managerial Ownership, Leverage And Audit Quality Impact On Firm Performance: Evidence From The Malaysian Ace Market," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 59-70.
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    3. repec:mth:ijafr8:v:9:y:2019:i:1:p:229-244 is not listed on IDEAS
    4. Karl Hackenbrack & W. Robert Knechel, 1997. "Resource Allocation Decisions in Audit Engagements," Contemporary Accounting Research, John Wiley & Sons, vol. 14(3), pages 481-499, September.
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