Özet:

After financial scandals independent audit gained more importance and studies started to be addressed in a broader context. The independent audit also includes personal characteristics. With the understanding of the importance of emotions in life, the concept of emotional intelligence has emerged. The nature of audit is emotionally intensive and auditors have feelings. The aim of this study is to determine whether emotional intelligence level of independent auditors effect their independent audit activity. Within the context after the literature review and a survey which includes emotional intelligence level test and a survey which has phrases on independent audit and emotional intelligence has been implemented to independent auditors. The collected datas have been statistically evaluated and it has been ascertained that independent auditors’ emotional intelligence level has significantly different in their audit activity from various angles.

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