The effect of independent audit process on the continuity of the business and an application

Due to the globalization process and the developments in the field of technology, the economic structure of the world has turned into a more dynamic and faster structure, so each factor that is effective in the fields of activity in the economy becomes more and more important every day. In this economic environment, businesses aim to continue their activities without any limitation for a period of time. It is of great importance that stakeholders, who are in contact with businesses that continue their activities, access the necessary information about the business. The fact that the information in question is correct and objective will be effective in making their decisions right and achieving the expected developments in the economy. Otherwise, if the stakeholders cannot reach the required information or if they reach incorrect information, their decisions will be wrong, which will negatively affect the welfare of many company stakeholders and consequently its reflection on the country's economy will be negative. Independent audits, which are carried out to determine whether the data expressed in numbers are prepared in accordance with the previously determined criteria and to prepare reports on this issue, stand out as a guiding element in terms of ensuring the continuity of their business and a warning factor when mistakes are made. In this study, it is aimed to reach some inferences by evaluating the relationship between the concept of business continuity and independent audit in terms of its reasons and results. The duties and responsibilities of the auditors, who are one of the stakeholders of the enterprise, were evaluated together with the management level of the enterprise in ensuring the continuity of the enterprise.