Abstract:

The responsibilities of independent auditors can be subtitled under the legal responsibilities of auditor and the criminal responsibilities of auditor. As the current regulations are examined, it is seen that there isn’t a detailed regulation about the criminal responsibilities of the independent auditors. Therefore, Turkish Penal Code (TPC) and the other relevant regulations about the subject are researched in the study. According to the legislation, when the investigations are evaluated, criminal responsibilities of the independent auditors can be analyzed under four titles as the crime of disclosure of trade secrets, the crime of private document forgery, the crime of failure to notify a crime and the administrative sanctions. The first three of them are regulated in TPC. Administrative sanctions are regulated in the Independent Audit Ordinance (IAO). The offenses that regulated inTPC are those that may be faced by independent auditors in the performance of their duties, though they are thecrimes that all individuals may face. The sanctions that figure in IAO are classified under three main headingsas admonition, suspense of the authorization and cancelation of authorization. In the study, criminalresponsibilities of independent auditors are examined under Turkish Penal Code article 207, 239 and 278 andIndependent Audit Regulation article 40-42

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