A research on the results and reporting of independent auditing in the Turkish auditing standards

In globalizing world conditions, businesses aim to take part in national markets, make profit and to compete in markets and gain continuity. However, given the complexity of information in the enterprises, the high level of financial data, and the developments in information technologies that have led to many financial crises in recent years, there has been a lot of debate about whether the financial statements are prepared sufficiently reliable and explanatory. These developments and discussions have led to the concept of independent audit and independent auditor. Independent audit aims to provide the information needed in the decision-making processes of financial information users in an accurate and reliable manner. For this purpose, independent auditors specialized in their fields prepare the audit reports by analyzing the financial statements they have created using the available financial information. As a result of many developments in the audit profession, small and large audit companies have been established in our country. These audit firms are required to comply with certain ethical and professional rules and to carry out audit activities. In Turkey, this framework has drawn up independent auditing standards published by the Public Oversight Authority (POA). The standards for independent audit activities are determined by the communiqués issued by the institution. In the fourth section, the findings and evaluations of the research conducted for the thesis study regarding the conclusion and reporting of the independent audit are given. Keywords: Independent Audit, Independent Audit Standards, Audit Results, Audit Reporting, Special Areas.