Özet:

One of the most important reasons behind the financial crises, corporate scandals and corruption in many countries in recent years is undoubtedly non-professional, unethical and non-questionable management styles. This situation shows the importance of the concept of corporate governance more clearly in comparison with the past. In line with the objectives of public disclosure and transparency enhancement, in December 2012, independent auditing firms that audit the Public Benefit Organizations have been required to report their annual transparency reports to the Public Oversight Authority and publish them on their own websites. The reporting of the activities of the independent audit firms rendering the guarantee services in accordance with the principle of transparency and the fact that these reports can be audited will increase the level of trust in these firms. The purpose of this study is to develop a model proposal by examining the factors that affect the auditing quality of independent audit firms in accordance with the transparency reports of the years 2015-2017. As a result of the research, when the variables of  the company age, the  number of partners, the number of responsible auditors and the number of inspections are taken as a whole, it accounts for 28.8% and 43.7% of the audit revenue for 2016 and 2017, respectively.

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