Management of stocks in business, importance in independent audit and analysis of stocks in independent audit reports of BİST textile sector

In this study, stocks, control of stocks and the importance of stocks in independent audit were examined within the scope of theoretical information and the effect of stocks on independent audit process and opinion was investigated in textile enterprises traded in BIST in order to reflect theoretical knowledge to practice. Stocks that have an important share in the company items; The fact that it has a great impact on the profitability of the company has made this issue even more important. Due to changing fashion trends, fluctuations in demand, increasing product diversity and other factors, enterprises are experiencing difficulties in their stocks. In today's market conditions, it is obligatory for companies to make timely and right decisions in order to continue their activities. Therefore, effective inventory control and management policies are of great importance for the future of enterprises. Businesses should ensure the control of inventory items, determine their costs, and carry out audit processes carefully and continuously. For this purpose, "Stocks Management in Enterprises, Importance of Independent Auditing and Analysis of Stocks in Borsa İstanbul (BİST) Textile Sector Independent Auditing Reports" was chosen as the subject of the thesis. effect has been tried to be useful. The thesis is dealt with the theoretical knowledge and application integrity.