Denetim Zorluğu ile İlişkili Faktörlerin İncelenmesi Üzerine Bir Araştırma: BİST’te Bir İnceleme
Neriman Yalçın · DergiPark (Istanbul University) · 2024
This study focuses on audit difficulty as a concept that complicates audit activities, can hinder the auditor's ability to form an opinion, and ultimately affects audit quality. The aim of the study is to examine the concept of audit difficulty and its relationships with the qualifications of the audited company, audit firm and auditor in Türkiye. Three financial statement items commonly linked to audit difficulty in the literature and four dependent variables based on audit report delay were analyzed. Findings reveal that the factors related to the audited company significantly influence audit difficulty, particularly financial statement items such as indebtedness, growth, and market capitalization. On the other hand, other research variables linked to the audit firm and auditor were found to have a greater effect on audit difficulty measured through audit report delay. These findings may help audit research to identify the factors that make the audit difficult, to reduce audit risk and to improve audit quality.