Abstract:

As a result of the economic and social development throughout the world created the Public Oversight Authority in Turkey, also it makes it possible to increase the quality of audits. Increasing the quality is possible through value-added audit activities. Auditors play an important role in value-added auditing activities. Auditors’ commitment to principles of independence, impartiality and honesty affects the quality and value added of independent auditing activities. This study was conducted in order to determine the value added effect of auditor independence audit activities. For this purpose, making face to face survey of 66 investment companies in Turkey, research data were obtained. As a result of the study, investment organizations think that independence contributes to economic growth and allows for increased transparency in independent audit activities.

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