Companies with public capital and legal responsibility of heads of these companies

The aim of this study are; generally accepted international audition standards which cover mainly state economic enterprises and municipality economic enterprises and to seek an answer to the question of how it should be in the frame of new audition concept consideration and to be able to determine the scope of the responsibilities of the mentioned heads, besides various legal regulations and administrative arrangements which have not been sufficiently connected between the related provisions besides being in effect for a long time the legal responsibility enterprise of heads of companies with public capital from the results which could come up as a result of these auditions, in the context of the provisions of Court of Account Law numbered 6085 which has been in effect recently and Turkish Code of Obligations numbered 6098 which will be in effect and Turkish Commercial Code numbered 6102.The scope of the legal responsibilities of the heads of companies with private capital has been subjected to many scientific study done in doctrine and judge practices, however no sufficient academic study about the scope of the responsibility of heads of companies with public capital has been done. With this study oriented to contribute to the studies in this subject, related to the legal responsibilities of heads of companies with public capital, a new responsibility plan in which different legal organs included to different legal branches has been formed.