Factors affecting the success of auditors in Turkey

摘要

In this paper, using survey data gathered from internal, external, and tax auditors in Turkey, we aim at identifying the roles expected from the auditor and the factors that influence the success of the auditor. Exploratory factor analysis of the data we collected identified six factors of the success of the auditor: independence and impartiality, knowledge of relevant laws and provision of services, personal abilities, accuracy and caring social welfare, identification of problems and risks, and responsibility. These factors were also confirmed in subsequent confirmatory factor analysis. We conclude this study with an evaluation of these factors as well as a comparison of them with the factors identified by Humphrey et al. (1993).