An examination for the sanctions faced by professional members in independent audit

It is very important to prevent tax evasion, which is a major obstacle in the development of countries, and to register the informal economy. This is only through a well-functioning accounting scheme and its effective control. The audit is a systematic study that investigates and concludes with the objective evidence that the actual nature of the economic events is in the records in accordance with the relevant legislation and Generally Accepted Accounting Principles (GAAP). The effectiveness of the audit can be ensured by independent audit. The development and growth of the independent audit approach depends on the auditing and training of the audit companies performing the audit. The quality of the independent audit companies depends on the laws and regulations of the institutions they are subject to and to act accordingly. In this context, the audit companies are obliged to monitor and maintain their accounting systems, institutions and organizations, their economic activities and numerical records in a consistent and consistent manner. Since the opinion of the auditor gives rise to information risk, a negative opinion on the financial statements will affect the reliability of the financial statements. In order to prevent such events, business will be able to resort to various tricks and even try to convince auditors to pass on their side. In order to prevent such incidents with examples in the past, principles and standards that both business and auditors have to comply with have been established and various institutions have been established to supervise these individuals and institutions. These institutions will be able to apply various sanctions to these individuals and institutions if the standards and principles are not followed. The aim of this study is to reveal the sanctions faced by professionals in independent audit practices. In this context, the content analysis was conducted by means of SPK's weekly bulletins. As a result of the research, people, intermediary institutions, companies and independent auditing firms that were sentenced to warning penalty, criminal complaint and transaction ban and administrative fine were determined and the findings were evaluated.