Abstract
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.
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Kesimli, I. (2019). Survey on Assessment of External Audit Quality in Turkey. In: External Auditing and Quality. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer, Singapore. https://doi.org/10.1007/978-981-13-0526-9_4
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DOI: https://doi.org/10.1007/978-981-13-0526-9_4
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Publisher Name: Springer, Singapore
Print ISBN: 978-981-13-0525-2
Online ISBN: 978-981-13-0526-9
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