The effect of business continuity on intependent auditing

Being one of the indispensable elements of the economic system, it is important for enterprises to continue their activities and especially to determine their continuity, especially for the institutions that give credit to the business. It is important for the continuity of the enterprises to determine the difficulties that may be encountered in the unlimited assumed life of the enterprises and to take the necessary precautions regarding them. There are various independent audit standards in the world in order to ensure globalization and uniformity. Independent auditing standards in the world are gathered under the title of Independent Auditing Standards by the Public Oversight Standards in our country. The concept of business continuity has been discussed in detail in the BDS 570 standard. In this context, our study is aimed at determining the awareness of the users about the subject by applying a questionnaire to measure the perception level of the users, starting from the independent audit and then on the continuity of the operators.