International Journal of Tax Economics and Management

Opinions of Accounting and Taxation Applications Program Students on Accounting Auditing Activities

Author: Murat KARAHAN | Published on: 31 May, 2019   Page: 1-12

   975 Views   1 Downloads

Abstract
This study is designed to evaluate the Accounting and Taxation Program against students' accounting audit activities. In this context, a questionnaire about accounting audit was applied in order to determine the opinions of the students. Moreover, gender information of the students who participated in the survey were also collected. Findings from the questionnaires were analyzed with SPSS v 24.0 package program. At the end of the study, the preliminary judgements about the activities of the auditing of the students who participated in the survey were determined and the precautions to be taken against these prejudices and the trainings to be given were emphasized so that the auditing activities could gain the merit which the accounting professionals deserve. In addition, the changes in responses to questions by age and gender were analyzed comparatively.

Keywords
Accounting Audit; Internal Audit; Independent External Audit; Gaziantep.

Cite this Article

×

KARAHAN, M. (2019), Opinions of Accounting and Taxation Applications Program Students on Accounting Auditing Activities. International Journal of Tax Economics and Management, 2(9), 1-12.

  • Download Citation
  • ×

    KARAHAN, M. (2019) "Opinions of Accounting and Taxation Applications Program Students on Accounting Auditing Activities", International Journal of Tax Economics and Management, 2(9), pp.1-12.

  • Download Citation
  • ×

    KARAHAN, M.. Opinions of Accounting and Taxation Applications Program Students on Accounting Auditing Activities. International Journal of Tax Economics and Management. 2019; 2(9): 1-12.

  • Download Citation
  • ×

    Appeared

    ×

    Appeared

    ×

    KARAHAN, M.. Opinions of Accounting and Taxation Applications Program Students on Accounting Auditing Activities. International Journal of Tax Economics and Management. 2019; 2(9): 1-12.

  • Download Citation
  • ×

    KARAHAN, M.. Opinions of Accounting and Taxation Applications Program Students on Accounting Auditing Activities. International Journal of Tax Economics and Management. 2019; 2(9): 1-12.

  • Download Citation
  • Reference

    1. Arens, Alvin A., Elder, Randal J. and Beasley Mark S. (2006), “Auditing and Assurance Services: An Integrated Approach, Prentice Hall, Boston.
    2. Akbulut, A. (2013), “Preparation of Financial Statements for Independent Auditing, Public Accountants' Association Publications. Istanbul
    3. Bozkurt, Nejat (2006), “Muhasebe Denetimi”, Alfa Publishing, Istanbul
    4. Aslan, Bayram (2010), “Bir Yönetim Fonksiyonu olarak İç Denetim”, Journal of the Court of Accounts, (77), 63-86.
    5. Can, Ahmet Vecdi and Uyar, Süleyman (2010), “İşletmelerde Faaliyet Denetimi”, Nobel Publishing, Ankara.
    6. Çelebi, Işın, Gülen, Coşkun, Gençaslan, Göksel and Güleç, Yğksel (2015), “Temiz Toplum İçin Bağımsız Denetim ve Kalite Sorunu”, Finans Politik & Ekonomik Yorumlar, 52(602), 77-87.
    7. Demirkan, Şefika (1998), Türkiye'de bağımsız dış denetimin vergi gelirlerinin artırılmasında etkenliği, Ph.D. Thesis, Dokuz Eylul University Institute of Social Sciences, Izmir.
    8. Erdoğan, M., Erdoğan, N., Cömert, N., Uzun A.K. and Yilanci, M. (2012), “Audit”, T. C. Anadolu University Publication No. 2618, Eskisehir.
    9. Gücenme, Ü. (2004), “Accounting Audit, Aktüel Publishing, İstanbul.
    10. Glover, S.M. and Prawitt D.F. (2013), “Enhancing auditor professional skepticism”, http://www.thecaq.org/docs/research/skepticismreport.pdf
    11. Hayes, R., et al., (2005), “Principles of Auditing”, Pearson Education, London.
    12. Kaval, H. (2005), “Accounting Auditing with International Financial Reporting Standards (IFRS / IAS)”, Gazi Bookstore. Ankara.
    13. Millichamp, A.H. and J.R. Taylor, (2008), “Auditing”, (9.Print), Cengage Learning, London.
    14. Önder, F. (2008), “Internal Auditing in Turkish Law and Compliance with International Standards”, Asil Publication Distribution Ltd. Şti, Ankara.
    15. Özeren, B. (2000), “Internal Auditing Standards and New Expansion of Profession, Ankara: Directorate of Public Affairs, Research / Review / Translation Series: 8, 1st Edition.
    16. Pauul, E. Lindow and Jill D. Race, (2002), “Beyond Traditional Audit Techniques”, Journal of Accountancy, 194(1), 25-33.
    17. Ramamootri, S. (2003), “Internal Auditing: History, Evolution, and Prospects, In Bailey, Research Opportunities in Internal Auditing. Altamonte Springs Florida: IIA.
    18. Robertson, C.; Louwers, J. T. (1999), “Auditing”, 9th Edition, Irwin/ Mc Graw-Hill, USA, p 4, 5.
    19. Toroslu, M.V. (2016), “Financial Statements Audit”, Seçkin Yayınları, 2nd Edition, Ankara.
    20. Turkey Institute of Internal Auditors (2008), International Internal Audit Standards. Istanbul Print Center.
    21. Ulutas, V. (2007), “Internal Control System in Accounting Audit and Importance of Internal Audit”, Master Thesis, Kocaeli University Social Sciences Institute, Kocaeli.
    22. Ünal, C. (2007), “Audit of Tax Impact on Independent Auditing Company in Turkey”, Master Thesis, Dokuz Eylul University, Institute of Social Sciences, Izmir.
    23. Web 1. http://aaahq.org/: The American Accounting Association. (Online) (Date of access: 08.09.2018)
    24. Woolf, E. (1990), “Auditing Today, Prentice Hall International, London.
    25. Yörükler, S. (2004), “Control, Inspection, Inspection and Investigation: Conceptual Framework”, Second Meeting of Audit Workshop, Hilton Hotel Ankara, 12 May.
    26. Çaldağ, Y. (2007), “Audit and Reporting, Gazi Kitabevi, Ankara.

    [This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).]

    PLUMX Metric


    Altmetric


    Author Details


    Murat KARAHAN
    Department of Business Administration
    University of Gaziantep
    karahan@gantep.edu.tr