Error and fraud in accounting transactions negatively affects the quality of financial reporting. The decline in the quality of financial reporting affects financial markets and undermines the confidence of investors. Necessary arrangements are made in the fields of accounting and auditing in order to improve financial reporting quality and win investor confidence in the world. Within the framework of the regulations, the responsibilities of the auditors have been increased and it is aimed to provide the necessary contribution to the works to increase the quality of financial reporting. The aim of the study was to determine the role of external auditors in the detection of errors and fraud. In line with this aim, a survey based on questionnaire was conducted to the auditors of the SAI. By analyzing the data with statistical methods, the results of the auditors were evaluated according to their point of view.
Error and Fraud Audit, External Auditor Responsibility.