Abstract:

The purpose of the research is to identify the opinions of accounting professionals on the subject of independent audit. The reasons for whether accounting professionals have independent audit documents, if they do not have independent audit documents, the educational circumstances related to independent audit and their opinions about independent audit and independent auditors are investigated. Furthermore, the benefits of the independent audit of the professionals are also examined, the problems in the operation of the independent audit in Turkey and the opinions on the recommendations for these issues. The study finds that the majority of the professional members do not have independent audit documents, the reason for the lack of independent audit documents is related to time and cost, and they participate in the training of the TÜRMOB on independent audit training. One-way variance analysis was made and conducted in the analysis; there were significant differences in the educational status and professional experience in the members of the profession. It has also been found that the full implementation of accounting standards by enterprises in terms of their opinions on independent audit and independent auditors positively affects independent audit, increases the reliability of financial statements and information on the financial statements in terms of the benefits of independent audit and requires qualified staff in terms of problems and recommendations in independent audit.

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