A study on the suitability of the financial table audit planning practices to the international audit standards in Turkey

The audit starts with planning, and during every step of audit work, the data that are received while planning is used. Thus, planning activity is the most important step of audit period.A good audit plan will provide the inspector with top level time saving, optimum risk and expense advantage, and it increases the success and quality of the audit.And this is only possible by the audit activities that are applied in a suitable way with the international specified standards.The aim of the work is measuring the financial statement audit planning practices of the Independent Audit Companies bound to Free Market Board, Sworn financial advisors inspecting according to the 3568 numbered law, suitability to the international audit standards.With this work it has been tried to put forth The suitability of the audit planning works done by 12 Independent Audit and Sworn Financial Advisor Inc. which work under the Capital Markets Law, and 25 Sworn Financial Advisor who work for their own behalf, 4 Sworn Financial Advisor Limited companies, 2 Sworn Financial Advisor Inc., to the international audit standards by commenting on the data got out of the study method.As a result of the evaluation about whether the financial statement audit planning practice is suitable to the international audit standards, it has been found out that the respondents gave positive responses and it became definite that a high level joining was succeeded to the criteria which are decided by the standards.Key Words: Audit, International Standarts on Auditing, Planning, Audit Planning.