Özet:

As in the rest of the world, the importance of accounting and auditing profession in our country is increasing day by day. Therefore, it is important for the auditors who carry out the audit activity to comply with the rules of professional ethics in line with the importance and care required by the profession. The study in this direction aimed to determine the approaches of the independent auditors operating in Ankara, Konya and Karaman to the principles of ethics. In the first part of the study, the concepts of audit and independent audit are discussed. In the second part, the concepts of ethics, accounting and audit professional ethics are explained in the theoretical framework. In the last part of the study, a questionnaire was applied in order to determine the approaches of the professionals working in Ankara, Konya and Karaman, which are independent auditing ethical principles. The questionnaire forms were sent to independent auditors via face-to-face interviews and occupational chambers. 150 questionnaires were returned, 100 of them belong to Ankara, 38 Konya and 12 of them belong to the professions operating in Karaman. The obtained data were transferred to the computer environment and analyzed with the help of SPSS-16 program and the obtained results were interpreted.As a result of the study, it has been determined that independent auditors have knowledge of the concept of "ethics" and think that they should observe the principle of "impartiality" during their activities. In addition, no significant difference was found between the independent auditors' testimonies of their independent auditors, their professional experience and their views on the application of their titles and professional ethics principles according to the professional law numbered 3568. Significant differences have been identified between education levels, provinces, ages in which they operate, their titles in the field of supervision and their way of working and their views on the application of occupational ethics principles.

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