Audit of stock joint companies

New Turkish Commercial Code and capital companies were subjected to inspection. Accordingly, the remaining capital companies within the criteria as determined each year by the Council of Ministers will be audited. The audit will be conducted by independent auditors. Both compliance and operational audits, including financial statement control scope of the control. In this context, the capital of the company balance sheet, income statement, cash flow statement and changes in equity a set of financial statements the footnotes of the table will be overseen in conjunction with the annual report. Set Turkish Accounting Standards financial the standards that are the subject of the table. The control shall be made in accordance with Turkish auditing standards. The publication of these standards, our country public oversight agency responsible for oversight and control of the quality of accounting and auditing standards Authority. The authorisation of the independent inspector at the same institution fall under the jurisdiction of. Thesis on the legal regulation of capital brought into the control of the company, examines the scope of Joint Stock Companies Key words: accounting, auditing, Joint-Stock Company