THE APPLICABILITY OF MANDATORY ROTATION SUBJECTED BY INDEPENDENTAUDITORS FOR MEMBERS OF ACCOUNTING PROFESSION: A RESEARCH ONCERTIFIED PUBLIC ACCOUNTANTS IN TOKAT
Özet
Various arrangements have been made to increase the effectiveness of the audit. One of these arrangements is
mandatory rotation. What is meant by the mandatory rotation is to increase the impartiality and independence of
the auditor. Independence and impartiality are also indispensable for professional accountants. In this study, it is
aimed to determine whether the mandatory rotation for independent auditors should be applied to accountants
and to determine the view of the members of the profession in terms of mandatory rotation. Firstly, literature
review has been done to determine the aims of the mandatory rotation for independent auditors. As a result of the
review, it has been determined that the mandatory rotation for independent auditors is aimed at the desired
characteristics of accounting activities. A questionnaire technique was conducted on the certified public
accountants operating in Tokat province in order to determine the approaches of the members of the professions.
The results show that professionals do not support the implementation of the mandatory rotation for accountants.
Sürdürülebilir Kalkınma Amaçları
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SKA 16: Barış, Adalet ve Güçlü Kurumlar
Atıf için künye
Ertaş, F. C., Çidem, İ., & Özkan, O. (2019). THE APPLICABILITY OF MANDATORY ROTATION SUBJECTED BY INDEPENDENTAUDITORS FOR MEMBERS OF ACCOUNTING PROFESSION: A RESEARCH ONCERTIFIED PUBLIC ACCOUNTANTS IN TOKAT. MUHASEBE BİLİM DÜNYASI DERGİSİ, 21, 55–66. https://dergipark.org.tr/tr/download/article-file/682664
BibTeX
@article{ertas2019-113603,
author = {Ertaş, Fatih Coşkun and Çidem, İbrahim and Özkan, Oktay},
title = {THE APPLICABILITY OF MANDATORY ROTATION SUBJECTED BY INDEPENDENTAUDITORS FOR MEMBERS OF ACCOUNTING PROFESSION: A RESEARCH ONCERTIFIED PUBLIC ACCOUNTANTS IN TOKAT},
journal = {MUHASEBE BİLİM DÜNYASI DERGİSİ},
year = {2019},
volume = {21},
pages = {55--66},
issn = {1302-258X},
url = {https://akademik.atauni.edu.tr/yayinlar/113603-the-applicability-of-mandatory-rotation-subjected-by-independentauditors-for}
}