Özet:

Although the history of auditing in world dates back to very old times, the history of modern auditing concept in Turkey is considered new. Despite the mentioned situation, auditing is gaining more and more importance in the recent both in the world and Turkey. Auditing provides numerous advantages to businesses, investors, state enterprises and other stakeholders. Also, having financial statements which reflect the actual situation of firm, canalizing investments logically, arming business stakeholders with correct information, eliminating accounting mistakes and fraud, owning a fair tax collection system and ensuring transparency are all possible with auditing operations. Thus, with reference to the significance of auditing, this study analyzes the private sector and state sector auditing practices as well as viewpoints simultaneously. The research reaches to eye-catching findings by implementing the interview methdology on indepedent (external) auditors in the context of private sec

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