Özet:

(The Effect Of Independent Audit At Incorporated Partnership On Development Of Institutional Management) The developments in the field of economy and social field cause widening on enterprises’ work fields and their structures. The audits which are at the level of international standards and changes in their practises cause incorporated enterprises to become institutionalised rather than family enterprises. For such auditing first audition standards were published by American Institute of Chartered Public Accountant: AICPA in 1947 under the name of “Generally Accepted Auditing Standards (GAAS)” and those standards are accepted by many countries. Transparency, to be able to render account (hesap verebilmek), being fair, and responsibility based management are accepted as principles. Those principles have an important place in Turkish Law as SPK (Capital Markets Board) (CMB) principles are accepted and related law provisions to Turkish Trade Lawwhich were put into practice. Management board and independent auditing institutions have vital role to adapt this concept. It is no doubt that whether the institutional managing system is being practised or not will be found out with the help of auditing made by independent auditing institutions and with the decisions of other institutions which are related to market discipline.

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