Universites in marmara regional courses of master's master programs public surveillance corporate independent auditing examination

The audit scandals that followed the year 2000 and dealt with the accounting profession led to reduced confidence in auditors. Worldwide scandals have caused regulatory changes and changes in the audit sector. With economic developments, the globalizing world and the accelerated flow of information, information is provided from every corner of the world, and the credibility of the information is gaining importance. Information users' need for reliable information has increased the interest in audit activities. For this reason, the concepts of independent audit and independent auditor have gained importance. The persons in the status of independent auditors who will carry out the independent auditing activity are directly proportional to the fact that the audit activity in the sector has adequate occupational qualifications in the professional sense. The greatest share of the acquisition of sufficient theoretical knowledge, no doubt, falls to the universities and the education given. The aim of the students who want to be independent auditors is to determine whether the courses in the master's accounting departments of the universities in the Marmara Region provide entrance qualifications in terms of independent auditing exams. As a result of the screening of the web sites of all the universities in the Marmara region, a total of 21 episodes of data were obtained within the accounting graduate programs of 13 universities. The data and the Public Surveillance Authority have been evaluated with the European Credit Transfer System (ECTS) framework by being associated with the independent auditing exam subjects and the percentage distribution according to the classes and the test subjects have been reached indicating whether the examination subjects are provided in terms of universities. As a result of the research; accounting and finance programs of accounting and auditing programs are more likely to meet the exam topics. Since the distribution of the UPS test subjects is equal, the results of increasing the weight of the audit area by contributing to the work of the members of the profession have been determined and the proposal has been given. Key Words: Independent Audit, Independent Auditor, Independent Auditor's Exam, Graduate Education