Examination of the application of accounting in businesses

The field of study of this thesis is to conduct research on auditing, which is a sub-branch of accounting. This research is to address whether there are rules and circulars that need to be followed regarding the areas of auditing. Auditing is divided into two main units. I will try to give information about what they are. Auditing, which is divided into two main units, is the First; Internal Auditing, Second, Independent Auditing. These two units are exactly the same in terms of duties. However, internal auditing works dependently and has a lot of workload. Internal auditing differs from independent auditing in terms of workload and responsibility. The purpose of independent auditing is to ensure the accuracy and reliability of the financial and fiscal statements of the business. This increases the degree of responsibility of internal auditing. Internal auditing and independent auditing are actually two auditing stages that work for the same purpose. At the end of the thesis, it should be known that independent auditing and internal auditing must act in accordance with the Generally Accepted Accounting Principles, the principles, communiqués and regulations of the CMB, KGK and TTK, and that the internal auditor must be careful against fraud and erroneous records. Apart from this, the internal auditor who does a thorough job in internal auditing will help the independent auditors to do their jobs in a shorter time and more healthily and reliably.