Özet:

This study aims to present the opinions about the independence of the accounting profession audit operated in Ankara and the feeling of confidence reposed in the independent audit. The confidence reposed in the audit and the regulations related to the independence of the audit were expressed by taking into consideration firstly the independent audit notion, Public Oversight and Independent Audit Regulations published by Accounting and Audit Standards Authority in the study. Afterwards, a field analysis was carried out for the aim of the study. For the purpose of research, the questionnaire has been prepared by taking into consideration the new independent audit regulations. The responses obtained from the survey that carried out face to face have been coded and analyzed with SPSS version 17.0. The factor analysis has been performed in the study and two factors has been identified as independence of the confidence and the audit reposed in independent audit as a result of the factor analysis. The determined factors and the relationships between the Professional titles of the professions, being independent auditor and their Professional experience were analyzed by ANOVA test and t-test. Keywords: Independent Audit, Accounting Professionals, Independent Audit Regulations.

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