Özet:

Following the establishment of public oversight authorities in the world, the Public Oversight Accounting and Auditing Standards Authority (POA) was established in 2011, as a reflection of the European Union (EU) accession process and the need to gather many different authorities in the field of independent auditing under one roof. POA, as the oversight authority of independent auditing, has started inspection activities since 2014. The results of the inspection have been shared with the public through annual inspection reports since 2016. According to these reports the evaluation of independent audit’s inspection in Turkey shows that the level of compliance with independent auditing standards and the quality of auditing increases every year. On this road covered in independent audit, as well as the effectiveness of the POA over the inspection and its effective use of disipline, compliance of independent auditors with the rules and positive contributions of compulsory education processes cannot be denied.

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