EXAMINATION OF THE ACCOUNTING AUDIT IN THE TURKISH LAW SYSTEM

Abstract

Accounting auditing is the auditing of the compliance of the financial statements, financial situation data and activity results of the enterprises with the legal regulations. In this context, accounting audit and law are multidisciplinary fields. The fact that these fields are fields of study in their own right and that they are studied in different departments has led to the relative isolation of accounting audit and legal discipline from each other. The biggest problem that emerged as a result of this abstraction is that a good lawyer's knowledge of financial auditing remains relatively weak, while a good financial auditor's knowledge of law remains relatively weak. In this study, which was carried out within the scope of doctoral thesis, accounting auditing and the legal dimension of accounting auditing were examined in depth. The results obtained as a result of the study and solutions to the problems are included.