Quality control analysis of the transparency reports issued by independent audit companies

With globalization, economic and commercial relations between countries are increasing day by day. Therefore the use of internationally well known standars has become important in informing and clarify the puclic. Many countries have established audit bodies to ensure the accuracy of financial reports and to monitor the public interest. The Public Oversight Accounting and Auditing Standards Authority is authorized by the auditing companies in our country in accordance with the auditing standars. Public Oversight Authority, institutions in Turkey accounting and auditing in 2011 began to operate as are gulatory agency. This regulation has made it necessitated regulate and publish transparency reports to ensure transparency in independent audit. Transparency in reportting then the legal arrangements entered into in 2012 there have been significant developments in Turkey agenda in 2013. Transparency reports that have been published on the official website of the Public Oversight Authority is this study in independent auditing in Turkey as of the years 2016-2017 as the main body of the company is based. In the context of the content analysis method 128 independent auditing firms were we investigatedand the importance of transparency reports in terms of quality control Standard was emphasized. While transparency reports of 79 companies were reached, transparency reports of 49 companies could not be reached.