Özet:

Corporate scandals, that marked the recent years of the world, have brought up the importance of the independent audit. With the impact of developments, in the legal regulations related to the independent audit, it has been aimed to suit to present conditions. Therefore one of the most important steps taken is to change Turkish Commercial Law which is valid for over 50 years. The Turkish Commercial Law came into effect on July 1st 2012, has brought some changes to the independent audit. The changes in the last period create the subject of this study. The content of the study is divided into two parts. In the first part, articles of Turkish Commercial Law related to independent audit, their critics and some views have been treated. In the second part, in consideration of recent regulations in independent audit, independent auiditors and the educations of them were informed. In conclusion, the aim of this study is to lead the way to the parties about independent audit.

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