The effects of practice independent auditor's unit in Turkey is one of loss and tax evasion of chartered accuntant

The tax, for be fulfilled of public services in a way that managed to complete the most important source of income. In the collection of taxes and the establishment of an effective mechanism to control tax avoidance and evasion is the most important tool in the prevention of. In order to perform this transaction tax audit issues of great importance to the less weight is given. Management control elements into play after tax declaration, the independent certified public accountant with audit attestation task before the declaration plays a role in the tax audit. This is done in a manner consistent with both the control and increasing awareness of taxpayers in the prevention of tax avoidance and evasion are extremely important issues. In this study, the overall tax audit, tax leakage losses and a certified public accountant certified public accountant with the structure of the institution of the place and role within the tax audit issues were explained. Certified public accountant in accordance with the educational status and gender distribution, given its place in terms of the number of tax audits, tasks and responsibility, and penalties are emphasized. In the event of a tax audit by a certified public accountant degree has been advising on how to improve. The results obtained in the prevention of tax avoidance and evasion of duties to the relevant authorities is expected to be the guiding.