The interim period auditor and project auditor in reorganization of the stock corporations and cooperatives

BAL, Nurullah. The Interim Period Auditor And Project Auditor in Reorganization Of The Stock Corporations And Cooperatives, Master?s Thesis, Ankara, 2013. In this study, the interim period auditor and the project auditor in reorganization of the stock corporations and cooperatives were examined by comparing to other rehabilitation systems. The establishment of corporate reorganization in Turkey, which was legalized in 2004 with the Act no. 5092 as a result of the new perception around the World regarding reorganization of the companies which are financially in a bad shape rather than their bankruptcy, differs from the other countries? legal arrangements in terms of the beginning and preparation phases and implementation of the reorganization project. Some of these differences are the concepts of interim period auditor and the project auditor. On the other hand, the interim period auditor and the project auditor in reorganization, also differ from the similar bodies of the other rehabilitation systems in Turkish law. Considering the aims of reorganization with the growing perception about rehabilitation of the financially bad shaped companies; the importance of the interim period auditor and the project auditor increases. With regard to this importance, in this study, after the general assessments, the topics of legal characteristics, designations and assignments, appointments and authorities, rights and obligations and finally the liabilities and expiration of duties of the interim period auditor and the project auditor, were comprehensively examined by evaluating the materials in literature and the conclusions were established by comparing the subjects to other rehabilitation systems. Keywords 1. Reorganization 2. Interim period 3. Interim period auditor 4. Reorganization project 5. Project auditor