Journal of Current Research on Social Sciences (JoCReSS) - ISSN: 2547-9644

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Abstract


Independent Audit Overview of Professional Accountants in Antalya Province

The concept of ’independent audit‘, which can be expressed as “in reaching an opinion by reviewing the financial statements by an independent expert”, is aimed to be looked at through the eyes of professional accountant who is independent auditor and who is not, and this study has been carried out. For this purpose, in the study, operating in Antalya province 208 professional accountants, a 19-question survey was administered. The data of the study, "SPSS 21 Statistical Package Program", through the 'frequency' is interpreted. As a result, professional accountants was observed that level of knowledge of the 'medium' level "IAS/IFRS, TCC, International Accounting Standards" and of the ‘good’ level "VUK knowledge levels". In addition, it was concluded professional accountants think of "state agencies are also should audited and certificates of independent audit should be given the mandate by TÜRMOB".



Keywords
Independent auditing, professional accountants, Antalya province.



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