https://hdl.handle.net/20.500.11857/606 2026-06-02T20:52:41Z https://hdl.handle.net/20.500.11857/3455 Survey on Assessment of External Audit Quality in Turkey Kesimli, İffet Görkey This Chapter gives the details of the main survey of this study, which aims exploring the Turkish audit market, and finding out how the audit firms operate, and what the perceptions and observations of market players are. Some of the outcomes of the survey had already been shared in the previous chapter, whenever appropriate. However, these were just snapshots. This Chapter describes the survey starting from constraints, and methodology, and end with findings. As mentioned before, there are three questionnaires used in this survey. Based on the input-output mechanism of the audit, it is apparent that the audit client is both an input and output as well. The auditor, as the other input, is also the human resource factor of an audit, who actually performs the audit. As the way audit markets operate is considered, there comes the third actor to the scene-the audit firm. The managers of audit firms compose a rich source for information. Due to the importance and effects of these three groups upon the audit quality, this surveys sheds a strong light upon Turkish audit market. 2019-01-01T00:00:00Z https://hdl.handle.net/20.500.11857/3078 External Audit from Quality Perspective Kesimli, İffet Görkey This Chapter gives the definition of external audit, types of it, and displays the importance of external audit under quality control perspective title. Then follows developments in auditing, importance of high-quality audits, the interactions between financial reporting and the audit quality, the relationships between external audit and fraud, and frauds in the twentieth century. This way the increasing demand for high-quality external audits are presented under the title emphasizing the necessity of external auditing. The extent the external auditors are involved and responsibilities of them in those frauds are discussed. The Chapter also discusses the Sarbanes-Oxley Act, which is perceived as a reaction to frequent frauds in the last quarter of twentieth century. 2019-01-01T00:00:00Z https://hdl.handle.net/20.500.11857/2837 External Audit from Process and Quality Perspective Kesimli, İffet Görkey This Chapter focuses on the quality of audit, which has many determinants. One of them is the audit process itself. Acceptance of an audit engagement, the planning of an audit, the audit team, consultations and communications during an audit are important issues handled in this Chapter. Next comes independence of the auditor, audit firm, and audit team. Transparency issue follows. Since the audit client as an input has influence on audit quality, this is also explained here. The last part of this Chapter is about regulating authorities, oversight function, and sanction of them. The outlook of audit firms in Turkey follows. 2019-01-01T00:00:00Z https://hdl.handle.net/20.500.11857/2838 External Audit in USA, European Union, and Turkey Kesimli, İffet Görkey This Chapter explains legal forms, ownership and management structures of external auditing firms in USA, EU, and Turkey. It also gives organizational structure of auditing firms in these countries. The profile of the auditing firms in Turkey from organizational structure, number of partners, ownership, audit staff, and licence aggreements with foreign auditing firms is drawn. The term, leverage is introduced in this Chapter. External audit regulations, as the third part of this Chapter, covers CMB's TCC's and POA's comtemporary legislations in Turkey from a historical view. 2019-01-01T00:00:00Z