The Effect of Evidence Collection Techniques on Independent Auditing in Accounting Auditing and A Research

Abstract

The aim of this study is to explain the audit evidence, which has an important place in the audit process and can constitute evidence for the auditor, and the evidence collection techniques commonly used during the audit, and to determine the effect of the evidence collection techniques used in accounting audit on the independent audit with a survey study conducted in independent audit firms. As of 2021, the main body of the research consists of 185 independent audit firms operating in Istanbul, which are listed on the "Independent Audit Institutions" list on the official website of the Public Oversight Authority (KGK). IBM SPSS Statistics package program was used to evaluate the research data. The reliability and validity analysis of the survey was conducted on the Cronbach's Alpha coefficient in the section where the participants' opinions were revealed for the significance level of the positive effect of evidence collection techniques on independent auditing. As a result, it is seen that the techniques of collecting evidence with the questionnaire have a high effect on the independent audit.