Abstract:

The purpose of this research is to try to determine what improvements can be made in increasing the quality of independent audit. Within the scope of the research, trying to present concrete and applicable suggestions for increasing the audit quality by considering the practitioner (independent auditor) perspective reveals the original value of the research. In this direction, qualitative research has been carried out on how to increase the quality of independent audit by making use of the opinions of auditors working in independent audit firms. As a result of the research, in line with the opinions of the independent auditors, the factors affecting the independent audit quality are respectively “audit fee”, “International Standards on Auditing”, “attitude of the client enterprise”, “qualified independent auditor”, “auditor rotation”, “ethics and independence”, “audit period”, “Quality Control Standard 1”, and “qualified personnel in the client enterprise”. In addition, it has been concluded that professional practice directives and guides should be published by the Public Oversight Accounting and Auditing Standards Authority (POA) in order to increase the quality and understand the practice.

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