The problem of establishing the cost of sales in independent audit business and a practice

Sales cost forms an income table account that affects the main activities profit of businesses. Accurate and detailed presentation of sales cost, effective execution of the activities of businesses, establishment of an environment of trust in all relevant sectors are important for growing of sectors. But it is seen that there is not enough attention to draw attention to this point, in this study after given general information about the concept of independent audit and companies subject to independent audit; cost concept, system operation, analysis and the cost of sales are examined and examined information of sales cost of inspected businesses by using the annual financial reports which are located in KAP. The information obtained by the vertical analysis method is expressed as percentage value and necessary analysis and comments have been made. As a result of the study, although there are very few studies on the cost of sales and although there are differences in terms of the examined sectors, it has been determined that the enough importance isn't given to the detailed presentation of the elements that forms the cost of sales.