TÜRKİYE’DE BAĞIMSIZ DENETİM VE DENETİM KÜLTÜRÜNÜN TARİHSEL GELİŞİM SÜRECİ: KARŞILAŞTIRMALI BİR İNCELEME

Independent audit has recently changed and improved in many areas. Considering these changes and developments on the financial system, which is one of the areas where independent audit has developed, it is observed that there are essential legal and structural changes in order to reach the level of developed countries. Changes and developments have also been observed in the field of accounting and auditing. Recently, it has been affected by these changes and developments in our country and in order to adapt these developments at the national level, legal arrangements have been initiated by making legal arrangements at the institutional level. In this study, by considering the historical development of the independent audit culture in Turkey changes experienced by the comparative examples in this regard are examined comparatively. As a result of the study, the independent audit came legally in developed economies in the late 1800s and the company activities took place in the 1900s. Unlike other countries, due to the state-oriented perspective in the Ottoman period, the private sector remained away from activities until the first years of the Republican era and counted it in place.