Surveillance of the public oversight boards over the supervision of audit companies and evaluation of surveillance effectiveness by comparing with various country practices

The main aim of this thesis is to reveal te effectiveness of the public oversight board in our country by comparing it will the public oversight boards of developed countries and to present a sample set of questions that we think can be used under the supervision of audit companies. The need for this thesis was born out of the fact that so far no thesis has been written on the inspection reports published by the POA and the effects of the findings in the inspection reports on the quality of the independent audit in our country have not been evaluated. Briefly, in this thesis, public surveillance systems of ten countries that are members of IFIAR were compared from various perspectives. Similarities and differences are revealed. Findings detected by the public oversight systems under the supervision of the audit are discussed. Requirements to be taken for missing or incorrect applications considered are indicated and suggestions were made. Key Words: Public oversight board, oversight of independent audit, auditing standards, quality of independent audit, surveillance findings.