Independent audit regulations of Public Oversight Authority: A research on professional accountants

Globalization, the developing economy, the need to trust the information in the financial statements, made independent auditing necessary. The Public Oversight Authority is established and independent audit activities are taken under control. Regulations on independent auditing profession have been introduced. It has been tried to provide impartiality and independence in the profession. In this study, independent auditing arrangements of the Public Oversight Authority were tried to be explained with using survey application. The survey was conducted to the members of the profession. The quality and adequacy of the independent audit arrangements, their positive and negative effects on the profession were evaluated and various suggestions were introduced. Key Words: KGK, Independent, Audit