Comparison of Turkey and independent auditor's applications in therepublic of Azerbaijan

The aim of this study was to develop an audit methodology, Turkey and Azerbaijan accounting (financial) statements of credibility and the reality of an audit is integrated to examine the essence and role in a market economy to determine, based on a systematic approach and also describes the supervision of institutional transformation. The universe of the research is the audit methodology as a systemic economic and institutional phenomenon, materiality as a criterion for the reliability of the accounting (financial) statements and the accuracy of the audit. The research sample, Azerbaijan and Turkey in audit activity, the regulatory and legal framework to control public audits of public relations as a manifestation of the properties of the control area and a special legal field. The theoretical and methodological basis of the study was the studies of local and foreign scientists on accounting, economic analysis and auditing problems. Regulatory regulations, international and local auditing standards, accounting regulations, methodological materials were used in the study.