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In parallel with the development in audit approach occurring in the world, system and authorities over the system in Turkey has received their shares from those changes and in the light of the Turkish Commercial Code numbered 6102, with Decree Law numbered 660, “The Public Oversight, Accounting and Auditing Standards Authority” was established. In this study, it has been examined that the duties and structure of “The Public Oversight, Accounting and Auditing Standards Authority”, which is a relatively young institution in Turkish administrative organization, the extent to which it adapts to developments in the world, and how it has an impact on independent auditors and tax inspectors.
In parallel with the development in audit approach occurring in the world, the system and authorities over the system in Turkey has received their shares from those changes and in the light of the Turkish Commercial Code numbered 6102, with Decree Law numbered 660, "The Public Oversight, Accounting and Auditing Standards Authority" was established. In this study, it has been examined that the duties and structure of "The Public Oversight, Accounting and Auditing Standards Authority", which is a relatively young institution in Turkish administrative organization, the extent to which it adapts to developments in the world, and how it has an impact on independent auditors and tax inspectors.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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