MEASURING THE INTEREST LEVEL OF INDEPENDENT AUDITORS IN IAS 2-INVENTORIES: A CASE STUDY FOR THE CITY OF AFYONKARAHISAR

Abstract

In the study, it is aimed to measure the IAS 2-Inventories interest level of independent auditors who are at the same time professional accountants. For this purpose, a survey was conducted to the independent auditors in the City of Afyonkarahisar. Obtained data was analyzed by using statistical package software. Result of descriptive statistics shows that independent auditors in Afyonkarahisar have high level of interest in IAS 2-Inventories. Additionally, according to results of analysis, IAS 2 interest levels of independent auditors in Afyonkarahisar show statistically significant differences in terms of having taxpayer(s) subject to IAS/IFRS, defining IAS 2 as “simple, clear and easy to compliance” or “difficult, complex and arduous to compliance” and knowledge level on IAS/IFRS.