Comparison of independent audit and tax certification audit with assurance services and evaluation of the co-occurrence situation

The globalization process and subsequent technological developments have had an impact in many fields. The economy, financial markets and companies had to change in the area of interaction and change. In such a situation, interaction and change contributed to the audit. Now, today's perspective on audit has changed and provided for the creation of audit matters and audit processes. When it comes to auditing, the concepts of suitability, accuracy, transparency and trust should be discussed first. But there are misunderstandings regarding the audit. The first thing that comes to mind about auditing is the control of financial statements and accounting records. In fact, audit covers a wider area such as information technology security, financial and accounting audits, the control mechanism of institutions and organizations, the internal functioning of the process, quality control audits, and public financial audits. In Turkey, the importance of "limited assurance" offered by tax certification audits and "reasonable assurance" and more "meaningful assurance" services offered by independent audits under the assurance services heading have been demonstrated. In addition, the main subject of the study, independent audit and tax certificate audit, were discussed with explanations and comparisons. The interoperability of tax audit and independent audit are explained in detail. In this study, the differences of independent audit and tax audit will be revealed and also, will be demonstrated legal compliance of evaluation of the co-occurrence situation. The benefits of this situation will be explained by drawing a road map for the transition to this state. In addition, emphasis will be placed within the assurance services, and misuse of the concept of audit will be emphasized. Keywords: Assurance Audit, Tax Certification Audit, Independent Audit, Differences of Tax Certification Audit and Independent Audit, Interoperability of Tax Audit and Independent Audit