Özet:

The accuracy or truthfulness of the financial information of the business is possible by independent auditors verifying claims regarding sufficient and appropriate evidence. This makes the evidence an important element in the quality of the audit. The adequacy and adequacy of the evidence is properly proportionate to the level of quality of the audit. When evaluated from another point of view, the evidence, on the one hand, is a proof to prove the accuracy and reality of the government’s claims, while on the other hand, it can be an element of defence for the auditors in judicial proceedings. This situation is seen as an element of confidence in the parties of the audit evidence and provides confidence and quality to the audit activity. In the study, the role and importance of audit evidence in the quality of independent audit was theoretically studied and a general framework for evidence was drawn up. In the same time, the study also tried to identify the characteristics of the evidence to ensure the quality of the audit. The relevant subjects are studied in the form of content assessment and the results of the assessments are assessed as important in the provision of the quality of the audit and the properties of the evidence are indicated in the literary studies as well. However, the assessments have found that the obtaining of evidence from an independent and neutral point of view; the provision of evidence based on physical, certified, external sources and technology has an impact on the quality of the audit.

Anahtar Kelimeler: