Accounting and independent audit practices in the banking sector risks encountered in the sector and buying measures and analysis of the banks transferred to the TMSF between years 2001-2016

The aim of this thesis is to explain the independent auditing in the banks within the scope of independent auditing methods and to explain the destructions that have been created in the banking sector after the crises that took place in our country and the measures taken in our country after these demolitions. In addition, fraud and irregularity documents of bankrupt banks have been taken from the TMSF page in our history. These bankruptcies have examined the extent to which legal regulations in the country have changed and the effects of legal regulations on bank failures. In the first part, the development of the banking sector in the world and in our country has been examined. The periods of financial approach in the banking sector have been discussed in our country from past to present. The role and activities of banking types and banks in the financial market have been examined. In the second part, the bank account in our country is examined. Banks' uniform accounting plan differs from other companies. Account arrangements of the banks were examined, account operations and independent audit processes were explained. Independent auditing techniques used in the auditing process have been examined. In the third chapter, the problems that banks experienced during the crisis period are discussed. In order to make the banking sector more effective in preventing the problems experienced during the crisis periods, the standards established in the world have been examined. The standards that the BASEL committee has taken are examined. Measures taken for the banks after the crisis period in our country The mandatory standards in the banking system of the BDDK's country are examined. The legal arrangements of TMSF bank failures have been examined. The new BASEL regulations and the sustainability and capital adequacy of banks are also examined in this section. In the fourth chapter, the bankruptcies in our country during the crisis period were examined.