Independent audit in corporations

Turkish Commercial Code (Code Number: 6102) brought the "independent audit" institution instead of the control system of The Old Turkish Commercial Code (Code Number: 6762) fort he control of the capital corporations. With this new growing system, capital corporations will be controlled by independent auditers or independent auditer estamblishments who have no organic connections with the corporation. It is completely aimed to leave the respectivity of tax-driven control in the enactment process of the Turkish Commercial Code ( Code Number: 6102). However after the amendement of Turkish Commercial Code (this ammendemnt‟s Code Number is 6335) perspectivity of tax-driven control is turned back at same point. The aim of this thesis is to research the changed system in TCC(Code Number: 6102) and the independent audit system that have been arise with the amendments of the Turkish Commercial Code. In the first part of the thesis, the independent audit system in Turkish law, the types of control, the procedure of the control at the session of Old Turkish Commercial Code ( Code Number: 6762) are reviewed. In the second part, the working of the independent control system in the respect of the Turkish Commercial Code, and the principle of Turkish Commercial Code about scalingt are taking part. In the final part f this thesis, the independent audit that will be done by KAMUDESK, the independent audit that will be done by Ministry of Customs and Trade, the element of the independent audit and the procedure that will be done as a result of the control are examined. Key Words: Independent Audit, Independent Auditor, Turkish Commercial Code, Independent Auditing Contract, Independent Auditing Firm,Independent Audit Report, Letter Of Opinion.