Kitap Hakkında

The main purpose of this book is to examine the difficulties encountered by external auditors in compliance with Quality Control Standards. This research evaluates the impact of audit quality factors on audit companies in Turkey according to the Quality Control Standard. Moreover, this book analyzes auditors’ perception of audit quality in Turkey and determines the factors, which are influencing audit quality. It attempts to explore auditors’ opinions on difficulties that auditors experience and factors that influence audit quality. 

The research method of this study is to interview auditors, who have experience in auditing over 20 years and working at audit companies, which have audited more than 95% of listed companies in 2015. Auditors have been chosen randomly. Interviews with auditors empirically examine Turkish auditors' perceptions of the audit quality and their problems with the application of standards.

According to the findings of this research, the factors influencing audit quality in Turkey have been identified and as a result, the aspects regarding the audit quality in terms of legal regulations have been determined and suggestions have been provided.