Özet:

In Turkey, three Commercial Codes were in effect from 1850 until the end of 2011, respectively. The first commercial code (Kanunname-i Ticaret) was enacted in 1850. The second Turkish Commercial Code (TCC) being taken from German Commercial Code became effective in 1926. The second TCC was amended in 1957. The term audit (murakaba) was included in the TCCs of 1926 and 1957 under the title of “Administration of Joint Stock Companies”. The term audit mentioned in these TCCs referred to internal audit activity being performed in joint stock companies. The term external audit took place in the new, fourth, TCC passed in 2011. This study aims to investigate the changing and expanding audit approach in the Commercial Codes of Turkey from 1850 to 2011. To do this, four Commercial Codes are investigated in respect to audit-related articles. Thus it can be possible to see changes in four Commercial Codes from audit point of view and evaluate to what extent the last TCC is in comply with recent global requirements. The study is organised as follows. Firstly, four Commercial Codes in question are explained in audit aspect, respectively. Then a general evaluation is made on ever-changing audit concept in the Commercial Codes.

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