Özet:

Studies carried out by an independent auditor are directly concerned with accounting information users because they represent an opinion whether accounting activities are carried out or not in accordance with the accepted accounting principles and basic concepts and whether they are reliable or not. Therefore, quality and reliability in their work are essential, as to these characteristics, an independent auditor must also comply with the rules and standards published by regulatory bodies. Errors and tricks in controlled accounting processes may also be caused by infringements carried out by an independent auditor, causing uncertainty and causing their work to lose its validity. Therefore, the role of independent auditors in the audit activities is vital. This study was carried out on accounting professionals who received independent supervisory authority in Diyarbakır. The study emphasized the importance of professional education of accounting professionals. They also believe that independent audit activities will improve the quality of their accounting activities.

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