Independent Audit

Auditing is an important area of ​​expertise that investigates the claims of the management regarding the financial statements prepared by the accountant and thus helps to present accurate and reliable financial information to the relevant public. Independent audit is a requirement of the principle of public disclosure in the capital market, and in addition to Public Beneficial Economic Institutions (PIE) in Turkey, among capital companies that exceed certain sizes (such as sales revenue, asset size, number of employees) with criteria re-determined every year and with the decision of the Council of Ministers. is a legal requirement. Although independent auditing has been known in Turkey since 1987, when the first regulations were made, it was with the new Turkish Commercial Code published in 2011 that large segments met with independent auditing.
Independent auditing standards are the guide of the auditor and form the infrastructure of a quality audit work. In our book, planning an audit process, performing audit programs and reporting the results are explained on the basis of auditing standards. In addition, the emergence of the need for auditing, the national and international rules that guide the audit, the issues of fraud auditing, a summary of auditing standards and an example of audit planning are presented in our book.
Our book; Besides the independent audit practitioners, it has content that can provide guidance and benefit to the professional accountants / candidates preparing for the exams to become independent auditors, and related university students, each of whom is a potential independent auditor candidate of the future.