Özet:

This study explains what fraud audit is, how it should be done, the tasks of fraud auditors and the relationship of fraud audit with independent audit. The aim of the study is to reveal the dimensions of the relationship between fraud audit and independent audit, which was one of the key functions of audit in the 21st century. For this purpose, the work was done by scanning literature. The number of similar studies found in the scan of literature is small. Interested work was placed in the literary scan section. The study has pointed to the facts that independent inspection should do in cases related to the detection and prevention of fraud through various sources today. The subject was studied in theoretical framework. In particular, an important topic that is currently in the field of control is the taking of the necessary measures for the more efficient and efficient work of the audit institution during and after the audit. This means that it is worth adding value to the organization. The most important of the measures is to do the cheating and to apply it to the entire institution. Detection of fraud and errors, making the difference between fraud and errors is also one of the important functions of fraud control. Cheating control is a worldwide review of importance, especially after cheating scandals. As a result, independent audit is aimed at ensuring their reliability by examining the financial statements of the institutions, while fraud audit is mainly focused on fraud. For these reasons, although independent audit creates a resistance to fraud, it is not in principle responsible.