Research on independent audit quality indicators as transparency reporting and the connection between audit quality

The independent audit is conducted in institutionalized institutions in developed economies and control of these institutions is becoming increasingly important. Today, the independent auditing institution to audit the auditing standards that they are doing a proper audit or not is one of the major problems of the institutions which making arrangements associated with the inspection.It is seen that various embodiments relating to the supervision of audit institutions. One of these embodiments, transparency in reporting. Transparency report is a valuable document to make judgments about the quality of auditing in terms of users. In this study; audit report established the institution of transparency in relation to the quality control of content and presentation, this relationship has been studied to create a feedback information to improve the quality control system of the audit institutions notes about the quality of audit activities to obtain graded. Transparency report is a valuable document to make judgments about the quality of auditing in terms of users. Information obtained in the form of transparency of the content and presentation of the report is determined by evaluating audit quality notes according to 28 audit institution transparency reports which gets audit jurisdiction from Public Oversight Authority and still operating in Turkey. When we applied specifically the measure model -that we recommend- to 28 audit institution give different ratings and it has shown our model succesfull and current. Transparency information in the report was evaluated in four categories in terms of content and presentation. In fact we expect with this study;our measures model became a mechanism for control to audit institutions terms of compliance with quality control standards by Public Oversight Authority. Transparency reporting grade points lower than the score should be audit institutions to create feedback on what to do with the quality control system for at least the audit institutions to build structures that will allow them to do quality control and is expected to show the way to provide continuity to this structure.