Inspecting the innovations brought by Law Number 6102 on Turkish Commercial to accounting and auditing of accounts comraring with the Law Number 6762 on Turkish Commercial

Law Number 6102 on Turkish Commercial, whose many important sections had been changed a week before it came to force and which was accepted at the general meeting of The Turkish Grand National Assembly on the 13th of January, 2011, came to force after a while with its all sections which were changed or abolished. The law which has brought revolutionary regulations to our trade system, has also brought innovations to our account ting system. We thought that it would be useful to keep the results of comparing the innovations brought by the law with the Law Number 6762 on Turkish Commercial in one source. The factors that affected the preparation of the Law Number 6102, trading account book abolished by the law, stock register book brought as additional to the former trade books, innovations like general meeting book and negotiation book with keeping e- book and holding meetings in electronic areas were explained in detail in this study. The innovations which were not available in the Law Number 6762 on Turkish Commercial like unification, disunion and transformation of the companies were explained comparatively. Additionally, with the new regulation, the following topics were investigated in detail: - Who can be independent auditor? - The prestigious gained by auditing as a job. - Which companies are included in the independent auditing? - What are the kinds of auditing? - Independent auditing and private auditing. - The abolition of transaction auditing before its coming to force. Keeping e-books has abolished the risks of filing and wearing of the books. Also, it has made auditing activities easier and has given the chance of keeping the records in a secure environment for a longer time. Holding meetings in electronically areas minimized problems caused by time and made it possible to make decisions faster and implement them. Abolishing the criteria of being the same kind of companies while unification, made unification easier and more companies unified to be stronger. Additionally, the features of the companies under the auditing of independent auditors have become clear; the working field of the job of auditing, gained prestigious, has widened and its responsibilities have risen. Key Words: Law Number 6762 on Turkish Commercial, Law Number 6102 on Turkish Commercial, Commercial Code, Accounting, Auditing.