The Past, the Enron, and the Future of Audit

Abstract

Calismanin Amaci: COVID-19'un hayatlarimiza girmesiyle birlikte artik icinden gectiǧimiz bu olaǧanustu zamanlar, bircok mesleǧi etkilediǧi gibi, denetim mesleǧini de olumsuz yonde etkilemistir Belirsizliklerin artmasi, hem kurumlarin ileriyi ongorebilmelerini zorlastirmis;hem de denetim mesleǧini icra edecek olan meslek mensuplarini saǧlik, seyahat kisitlari gibi bircok nedenden dolayi belirgin sekilde zorlayacaktir Bu calismanin amaci, denetimin dunune, Enron'una ve mevcut durumdaki yarinina dair cikarimlarda bulunarak ortak paydasi raporlama olan meslek mensuplari icin bir durum deǧerlendirmesi yapmaktir Arastirma Yontemi: Bu calisma, genis bir literatur taramasi ile birlikte kavramsal bir calismadir Bulgular ve Deǧerlendirme: Calismanin bulgulari, denetim mesleǧinin ozellikle finansal piyasalardaki deǧisimler neticesinde nasil sekillendiǧini anlatmaktadir Calismanin Onemi: Calisma, muhasebe ve denetim mesleǧi icin onem arz etmekte olup;meslek icerisinde zamanla meydana gelmis deǧisimlerin yani sira COVID-19'un da mesleǧe olan etkilerine deǧinilmistir Alternate abstract:Purpose: COVID-19 emphasizing its significant existence in our lives has considerable consequences with regard to numerous professions - one of which is auditing As uncertainty increases, organizations are substantially challenged in their attempt to foresee even the short-term future Exclusively, auditors are confronted by the difficulties brought by COVID-19 due to countless reasons such as health conditions and travel restrictions The aim of this paper is to assess the current audit environment by a holistic explore of the past, the Enron times, and the future of the audit profession Design/methodology/approach: This paper is a conceptual paper with a thorough literature review Findings: The results of the study exhibit a change in the nature of the profession over time especially in the light of the changes in the financial markets Originality/value: This study contributes to the accounting and auditing literature to the extent that not only the changing trends in the profession are emphasized;but existence of COVID-19 is highlighted as well