SMMM STAJ SÜRECİ VE BİR UYGULAMA
SMMM INTERNSHIP PROCESS AND AN APPLICATION

Summary/Abstract: The aim of this research is to determine the expectations of CPA trainees from accounting professionals and professional organizations. In this context, data were collected from 166 interns registered in Gaziantep and Şanlıurfa Chambers of Certified Public Accountants by face-to-face survey method. In the process of data analysis, t test and one way anova analysis were used. It has been determined that the gender variable does not have a function in the expectations of interns from professional members and professional organizations. As the education level of the interns participating in the research increased, it was observed that their expectations from accounting professionals differed. It was determined that the expectations of the interns from both accounting professionals and professional organizations differed according to their difficulty in finding an internship place. It was determined that the duration of finding an internship did not play a role in the expectations of the participants. Within the scope of the research, it was determined that the interns agreed with the statements that there were difficulties in finding an internship place, that the fees paid to interns were insufficient, and that the examination and license fees should be reduced.

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