Content analysis in graduate theses published in turkey about independent auditing and internal auditing between years 2000 and 2016.

Interest towards auditing increased gradually because of decreasing reliability paid to financial statements in terms of information users. Therefore, information users utilize auditing so as to reach reliable information thus taking right decisions and making investments accordingly. This study is conducted for performing content analysis of graduate theses published in the field of independent audit and internal audit plus detecting their alterations over time. Summative content analysis is used as research method in the study. Data in research coverage is reached from national thesis center of council of higher education via using key words of "Independent Audit" and "Internal Audit". 58 graduate theses is reached about "Independent Audit" and 104 graduate theses is reached about "Internal Audit". 162 graduate theses downloaded from database and recorded as "Independent Audit Table" and "Internal Audit Table", subsequently they are recorded in categories as "Publishing Date of Thesis", "Type of Published Thesis", "Publishing University", "Department That Thesis Published", "Method Used in Published Thesis" and "Research Field of Published Thesis". As a limitation to the study, theses which are not opened to access is not included in research. Keywords: Independent Audit, Internal Audit.