LEVELS OF INDEPENDENT AUDITORS RESPONSIBILITY AGAINST ERROR AND FRAUD: A STUDY IN ANKARA PROVINCE

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.