Özet:

The increase in the need for reliable financial information of the parties (business owners or partners, managers, lenders, business employees, those who want to become a partner in the business, the public) that need accounting information of businesses has increased the importance of audit and auditing regulations that ensure the reliability of the information in the financial statements. In order to increase the trust in this information, the auditors express an opinion on whether the financial statements present, in all material respects, the financial position and results of operations of an enterprise, in line with financial reporting standards, in a fair and accurate manner. While this situation carried the audit profession to a more important position, on the other hand, it increased the need for well-trained auditors in order to carry out this profession successfully.

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