Abstract:

In this study in Turkey for years the importance of independent audit practices in which errors have occurred, the current situation and the future, in the framework of the established hypotheses, have been evaluated from the point of view of independent auditors and from the developments in the field of independent audit have been attempted to develop suggestions for the efficient processing of the system. In the study, the data on the subject was obtained by the survey method and statistically meaningful relationships were identified according to expectations. The regulations of the Turkish Trade Act No. 6102 and the established Turkish Audit Standards are expected to contribute positively to the development of independent audit in Turkey.