Application on the audit procedures to be applied againts matters considered evaluated as risk at the level of financial statements account groups in independent audit

As a result of the borders disappearing in commercial life with the effect of globalization and rapid technological developments, the transparency and accuracy of the financial statements, which are the output of their activities, are considered as an extremely important issue for companies operating in different geographies. The understanding of financial statements by all stakeholders and their parallelism with globally accepted standards is one of the most important issues for today's companies. At this point, the importance of independent audit activities emerges. Independent auditing is a process that checks the compliance and accuracy of financial statements and their annexes with generally accepted reporting standards, and examines the records and documents of companies by applying the techniques within the scope of auditing standards. In this study, an application has been made for the subsequent audit procedures to reveal and evaluate the risks in the independent audit processes. Thanks to this sample application, it has been tried to give information about the substantive procedures and practices that can be applied against the risks determined during the audit process, to those who have just started or will start the independent audit industry.