Özet:

Property Assessment Service, by analyzing the risks that may arise during the assurance stage and after the assurance, protects the rights of the buyer, seller and banking parties. Today, the real estate valuation science has made great progress in recent years, but it seems that the rules and ethics of the real estate valuation profession and the application standards have not completed the development with the full meaning of the legal basis. When examined the real estate valuation companies that are intensely serving in the valuation of real estate with a wide range of services, it appears that the review process of the valuation reports sent to the approval phase has not created a legal framework, the review requests have a negative impact on the valuation companies and the valuation experts. In this context, when the study examined the volume of work of the real estate assessment company for 2017, it was found based on statistical data that the number of revision requests had a 26% percentage of the total number of requests. The purpose of the research is to evaluate the profession of review requests that have not been established in a legal framework and therefore to evaluate the expert’s perspective, to provide information on the problems arising and to bring solutions for the reduction of review requests. According to the study, the majority of revision requests are found to be formed by an object to the value valued for real estate and the revision process is contrary to the principle of independence of the valuation activity and the pressure on the valuation company, and also the loss of time. The need for the audit process to be placed on a legal ground and the audit process to be carried out by a separate unit.