Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumunun Bağımsız Denetim Sistemi Üzerindeki Etkinliği*

Abstract

<p class="ql-align-justify">In parallel with the development in audit approaches occurring in the world, the system and authorities overseeing the system in Turkey have seen their share of those changes, and in light of Turkish Commercial Code 6102 with Decree Law 660, “The Public Oversight, Accounting and Auditing Standards Authority” was established. In this study, the duties and structure of “The Public Oversight, Accounting and Auditing Standards Authority” (which is a relatively young institution in Turkish administrative organization), the extent to which it adapts to developments in the world, and how it has an impact on independent auditors and tax inspectors have been studied.&nbsp;