Özet:

In order to be able to give real and analytical knowledge to readers of financial statements, first, audit qualification for compliance and performance audit should be described within public arrangement. In this public arrangement, categorizing qualifications of auditors and audit firms and accordingly, determining two different regulatory and supervisory public boards are going to provide contribution for efficiency and effectiveness. Auditors are individuals who have audit qualification as members of accountancy profession. Therefore regulatory and supervisory public board should be TURMOB as profession chamber. However, qualification of audit firms should be performed by the board which consists of members of TURMOB and other regulatory and supervisory public boards, since the authorization is corporate action. This kind of application is going to be an important contribution for quality assurance in audit. In this context, the article, explaining audit, auditor and quality control concepts, criticises the current status in Turkey and presents a practical proposal, in order to support audit applications within the new Turkish Commerce Code which will inure next year

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