Audit Independence And Audit Quality For A Decent Society

In this study, we try to explain the importance of auditing in the context of recent economic developments and democracy in Turkey and in the World, in an environment created by scientific and technological revolution and its necessity for a decent society.

The ethical values, past experiences and the new economic processes have put forward the independent audit concept.

The compliance and suitability audit, performance audit and financial efficiency and effectiveness audit carried out by Independent Auditors have become important. The independent audit mechanism has become a valid instrument for a decent society in lieu of the inspector terror.

In 2001, companies like ENRON hiding facts and systematic errors have made drastic impact. Financial crisis in Turkey in 2001, the ENRON case in 2002 and 2008 global crisis proved the importance of ethical, independent and prudent audit.

Keywords: Independent Audit, decent society, ENRON, crisis 

Author:  

İşın Çelebi, Coşkun Gülen,   Göksel Gençaslan,  Yüksel Güleç 

*** This article was originally published in the Finance, Politics and Economic Comments magazine on April 1, 2015. To access the full article: DergiPark

Atıf (Citation):  

  Çelebi, İ., Gülen, C., Gençaslan, G., Güleç, Y. (2015). Temiz Toplum İçin Bağımsız Denetim ve Kalite Sorunu. Finans Politik ve Ekonomik Yorumlar(602), 77-87.