Code of Ethics of Independent Auditing within the Scope of International Standards on Auditing: A Study of Independent Auditing Practices in Türkiye

Authors : Selçuk Tazegül, Azize Kahramani Koç, Alper Tazegül

Pages : 289-299

View : 104 | Download : 392

Publication Date : 2025-12-19

Article Type : Research Paper

Abstract :This study examines the International Standards on Auditing (ISA) and the Code of Ethics for Independent Auditing in Türkiye based on expert opinions. A qualitative research design was adopted to prioritize the depth of meaning derived from participants\\\' experiences and the data obtained from them. The data were collected through in-person interviews, a common method in qualitative research. Given the extant literature and the study\\\'s scope, a semi-structured interview technique was employed, and communication with participants occurred both in-person and online. The participants included academics with publications on the subject, as well as sworn-in certified public accountants and audit professionals from both the public and private sectors who possess practical experience in the field. The findings highlight the unassailable function of independent auditing in ensuring the transparency and reliability of financial statements, as well as its capacity to enhance investor confidence by safeguarding compliance with the International Standards on Auditing. Participants also emphasized that the Code of Ethics constitutes the cornerstone of auditing and is, in some instances, even more critical than technical standards, as the credibility of audit reports cannot be maintained in the absence of ethical conduct. Additional results point to the importance of continuous professional training, digital auditing competencies and strict independence requirements to improve audit quality. In conclusion, the study demonstrates that the implementation of the Code of Ethics within the independent auditing process leads to more reliable and accurate audit outcomes.
Keywords : Bağımsız Denetim, Uluslararası Denetim Standartları, Etik İlkeler.

ORIGINAL ARTICLE URL