Özet:

Financial scandals in the USA and some European countries in recent years have damaged the trust in the audit and revealed the need to take some measures. At the beginning of these measures is the idea of establishing a public oversight institution for the audit. Public Oversight, Accounting and Auditing Standards Authority was established in our country on 02.11.2011. With the establishment of the Public Oversight Authority, the authority to determine audit standards, empower independent auditors and audit institutions and supervise them has been gathered under one roof by law. In this study, it is aimed to determine the opinions of independent auditors about Public Oversight Authority. For this purpose, a questionnaire was applied to independent auditors operating in Gaziantep, Adıyaman and Kilis. In the survey, open-ended questions were asked to independent auditors to measure their opinions about the work of the Public Oversight Authority. As a result of the research, it was determined that the majority of the auditors found the organization's work insufficient. However, it is in the direction that UPS’ expectations will be met in the future. The standarts that the UPS tries to develop regarding independent auditors and independent audit companies will have positive results in terms of independent auditing and auditing profession in the future

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