The Effects of Internal Audit Procedures and Auditors’Responsibilities on the Independent Audit Decisions

Abstract

The purpose of this study is to examine how internal audit procedures and responsibility perceptions of the auditors impact the audit decisions of independent external auditors. The questions of the research areanswered by the certified public accountants(CPA) operating in Turkey and the establishments that audit companies independently. The results of the study showed that the procedural efficiency of internal auditors in auditing and their taking responsibility have positive impacts on the decisions of independent external auditors. Another result of the study was that in the absence of internal audit elements in the company or in the case that internal auditors do not function properly, the audit result of the independent auditor will be more ineffective. In this respect, in order to getobjective and reliable data expected to be obtained from the independent external auditors, internal procedures shall be made more straightforward and internal auditors shall bewilling to cooperate with external auditors more.

Keywords: Independent auditing, internal procedure, responsibility, Turkey, auditing decisions