Quality in Independent Auditing:A Research on Auditors  

作　　者：Burcu Dogan Cuma Ercan 

机构地区：[1]Adıyaman University,Adıyaman,Turkey [2]Gaziantep University,Gaziantep,Turkey

出　　处：《Journal of Modern Accounting and Auditing》2020年第12期534-541,共8页现代会计与审计（英文版）

摘　　要：The aim of this study is to determine the opinion related to the audit quality of independent auditors in Turkey.For this purpose,a study was carried out on the auditors operating in the TRC 1 region and having an auditor certificate.Questionnaire method was used in the research.In the evaluation of the data,frequency,mean,and standard deviation were used as descriptive statistical methods.In addition,t-test and one-way ANOVA test were used to compare the data between independent groups.Research results show no significant difference between the opinions of the independent auditors according to various variables.

关 键 词：independent audit audit quality AUDITOR 

分 类 号：TU3[建筑科学—结构工程]