Özet:
The purpose of this study is to examine the education that independent auditors receive
within the scope of continuing education programs. In this context, analyzes were made
in terms of the types of educations, the institutions organizing the educations, the
instructers, the duration of the educations and the years in which the education started.
1207 accredited continuing education programs on the website of the Public Oversight,
Accounting and Auditing Standards Authority were included in the analysis. Frequency
analysis, Kruskal Wallis-H test, Mann Whitney U test and Pearson Chi-Square test were
performed for the data obtained. The IBM SPSS 22 software was used for these tests.
No significant difference was found between the number of instructors with the title of
Associate Professor and the beginning of education, and other hypotheses in this context
were accepted. The difference between the education period and the number of
instructers according to the education method was examined, and no significant
difference was found between the number of instructers with academic titles and the
education method. On the other hand, a significant difference was found between the
education period, the number of instructors without academic title, the total number of
instructors and the education method. In the correlation analysis, however, no significant
relationship was found between the type of education and the beginning of education,
and other hypotheses were accepted
