Özet:

As is known there are important role of audit quality to satisfy financial information accuracy and reliability related to companies In particular financial scandals in U S and EU countries increased the significance of audit quality tolerably Within this famework numerous studies was asserted that high quality of audit cause to more accurate and precise information However audit and oversight of auditing firms and enforcement in this process have important effect on audit quality In this article it was introduced significance of audit mechanism and audit environment by evaluating the extent of audit and oversight the auditing firms whether provides audit quality or not in Turkey In this context audit firms may not provide higher audit quality if the audit environment where oversight the auditing firms is weak auditors they have a low likelihood of getting caught if they provide low quality audits or penalties are not severe enough to cause auditors to provide high quality audits Key Words: Audit Quality Public Oversight Audit Environment

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