An Evaluation on the Approach of Auditing Candidates to The Evidence Concept in Audit

Abstract

In this study, it was aimed to evaluate the thoughts of students who studied in the last year and took an audit course in the context of the concept of evidence in audit, whether it is correct to make transactions using documents that are not based on reliable evidence, even for the benefit of the business.

The main body of the study consists of senior students who have taken audit lessons in faculties and schools of universities in Düzce, Sakarya and Bolu provinces. Approximately 60% of the survey was sent to 300 students. In this context, 179 students returned to the questionnaire. As a method, "convenience sampling method" was used. In order to determine the students' opinions on the subject, 5 questions were asked. The 5 judgments created within the scope of the research were measured with a 5-point Likert-type scale, and the judgments were ranked from the most negative to the most positive.

As a result, it has been concluded that reliable evidence is needed to form an audit judgment. The reliability of audit judgment is determined by the quality of audit evidence and the reasonable assurance it creates. It has emerged that the auditor must have a technological infrastructure in order to access audit evidence electronically.