Expectation of the Quality Culture in External Auditing: A Research about the External Audit Firms in Turkey

Abstract

In this study, the understanding of the quality culture of the external audit firms which operate in Turkey has been tackled. A questionnaire form has been formed in order to define the understanding of the culture of quality. Target group of this prepared questionnaire is determined to be lead auditors. The questions concerning "the perception and expectations regarding the culture of quality" have been asked to the lead auditors. Questions in the questionnaire have been responded by 57 lead auditors from 57 different external auditing firms. In conclusion, it is concluded that the understanding of the lead auditors about the culture of quality in external audit firms was positive but their expectations could not met completely.