Independent auditor in the incorporated companies with reference to Turkish Commercial Law

Independent auditor, who is playing a central role in independent auditing, has been brought some changes by the Turkish Commercial Law numbered 6102. With the new law made, the auditing system of the incorporated companies has completely changed and the auditor has been extracted from becoming an organ of the incorporated shareholding. The task of auditing has been definitely given to independent people, apart from shareholding. According to the provisions of the Turkish Commercial Law with the code numbered 3568 Public Accountants, Certified Public Accountant and Chartered Accountant, the auditor who will take in charge of auditing in the incorporated companies has to get a license and also needs to be authorized by Public Oversight and Control of Accounting Standards Authority. In the incorporated companies as an economic unit, the data acquired as a result of an efficiently independent auditing which will be implemented by the independent auditor and view reports which has been offered unbiased and independently are playing an important role in the decision-making step of users. At this study, with regard to the new Turkish Commercial Law, the concept of independent auditor has been considered on a basis of incorporated company in detail.