Özet:

The corporate failures in some high-profile companies in the early 2000s led to concerns about the accuracy and reliability of the company’s financial statements. Although the responsibility for preparing the necessary and real financial statements is dependent on the company’s management as the board of directors predicted, the criticism has grown to a large extent on the quality of the independent (external) audit process and the independence of the auditors carrying out the audit process. In response to these criticisms, many regulatory bodies have been working towards strengthening the auditor's independence by means of the obligatory rotation of the auditors or the audit companies after a certain period of time. When studies in the field of compulsory rotation application (literature) were studied, it was observed that a variety of findings were achieved that compulsory rotation application had a positive and negative impact on the quality of control in general. Positive opinions are combined through the rotating application in preventing the proximity between the auditor and the customer, reducing the pressure of the customer business managers on the auditor and giving new perspectives to the audit, while negative opinions are combined in increasing costs, preventing knowledge and specialization. In the sections that study the effects of compulsory rotation on the auditor's independence and in the majority of the studies that study the relationship between the auditor's independence and the rotation, in particular, there is an agreement on the fact that the application of compulsory rotation increases the auditor's independence to "usually" and "in appearance".