In short, the independent audit, the annual financial statements and other financial information of the companies, according to the criteria determined for this table and information; (for example, international financial reporting standards), in order to obtain sufficient and appropriate independent audit evidence to provide reasonable assurance regarding their compliance and accuracy, by applying all necessary independent audit techniques stipulated in the generally accepted independent audit standards, auditing and evaluating them through books, records and documents. Refers to binding.

After providing the necessary conditions of people in Turkey to Make Independent Audit to be done if successful the challenging exam, Public Oversight Accounting and Auditing Standards are authorized by the Independent Auditor of the title by the Authority.

Independent Audit in our country, compulsory in companies affiliated to KGK, CMB, BDDK, EMRA, Optional special audits

 and company Purchase Talks and multi-partner companies, on demand.