The approach of the independentinspector against the corruption of the customer company and a research about the inspection firms

The importance of the information by the development of the financial markets today has been increased gradually. However, the reliability characteristic of the information presented by the participants of the market such as the rivalry increased in the markets, the increased procedures, has been decreased. Getting the reliable information is provided by that the mentioned information is inspected by the expert people or foundations, out of inside enterprise, who are independent, impartial, confident, experienced, in the certain standards and its truth is studied and the gained results are reported. Thus, the independent inspection and the confidence situation will be obtained in the capital market and the rights and benefits of the owners of savings.The purpose in this study is to put forth assumptions ensuring the most important factor, causing the inspector to give declaration that does not show the truths, that is to say; the customer?s pressure to be removed. According to this, a supreme council must bring various standards to the independent inspection companies and the companies which have to make the independent inspection done. The supreme council, every year, must determine which companies will be inspected and which inspection companies will inspect. But, the fee must be paid by the company, inspected. Thus, the anxiety about that the independent inspection companies whose fees are paid by the company, inspected would lose the customer will be removed. In this manner, the inspection company will prepare the righter and reliable reports.After the company to be inspected was determined by the supreme council, the agreements that are not ethical can be done between the independent inspection company and the firm to be inspected. At this point, it can be suggested that the council can make some sanctions and the incomes of the owners and workers of the inspection firm can be inspected seriously.The study consists of four main sections; at the first section of our study, the concepts of the inspection, inspector and independent inspection are explained. At the second section, the legal regulations related to the independent inspection in Turkey have been mentioned. At the third section, the ethic in the independent inspection, the situations damaging the independence of the inspector, the concepts of the mistakes and tricks, and the regulations to prevent those have been studied with various samples. At the fourth section, a relevant survey has been realized.