The Factors Affecting Using Professional Judgment in Independent Auditing: Evidences from Turkey

Using professional judgment, which constitutes the essence of financial reporting in accordance with newly released issues in the audit process at different levels, is one of the leading important issues for independent auditors as well as accounting process in the rapidly changing world. In this study, the opinions related to the factors affecting using professional judgment in independent auditing in Turkey have been determined. Due to importance of experiences and individual opinions of independent auditors, qualitative research method has been used in this study