Özet:

There are several arrangements to improve the effectiveness of the inspection. One of these arrangements is the obligatory rotation.  The goal of the rotation condition is to increase the neutrality and independence of the auditor. For accounting professionals, independence and neutrality are also an indispensable feature. This study is aimed at determining whether the rotation condition in independent audit will be applied in the accounting profession and determining the views of the professional members on the rotation condition. First, literature examination was carried out to determine the mandatory rotation objectives applied in the audit. The result of the investigation was determined that the rotating condition in the independent audit aimed at the characteristics desired in the accounting activities. The research was carried out with a survey technique on Free Accountants Financial Clients operating in the province of Tokat in order to identify the views of the professional members of this condition. The results obtained show that professional members do not support the application of the rotation requirement for Free Accountant Financial Clients.