Providing Quality Control in Independent Audit Works

The purpose of this study is to investigate the factors that are effective in ensuring quality control in independent auditing firms and to determine the effect of these factors on the independent audit quality. If the independent audit activity is a public service and it is not carried out effectively, it is very important to fulfill it within certain standards since the effect of the market is great. In the past, the effects of world practices (such as the ENRON case and other similar cases in continental Europe) have been seen. There are two separate regulations issued by IFAC, complementary to each other, ISQC 1 and ISA 220, to assist in the establishment of the quality control system in the independent audit firms. In our country, the Public Oversight, Accounting and Auditing Standards Authority, with reference to the international standards published by IFAC, has been published in the Official Register No. 28783 dated 02.10.2013 "Independent Audit and Limited Audits of Financial Statements and Other Assurance Audits and Quality Assurance for Independent Auditors and Independent Auditors Conducting Related Services Control Standard 1 (KKS 1)". The quality of the independent audit activity is measured by the degree to which the provisions of the published standards are fulfilled.