Author(s): Abdurrahman Halit GÖRMEZ*, Emine KIZILTAS UZUNALI**
Audit reports ensure that financial statements are prepared and used with a commo accounting language and reasonable assurance for the target user groups such as company managers, investors, creditors, government and employees who are financial information users. In our country, with the entry into force of the Turkish Commercial Law numbered 6102 on July 1, 2012, independent audit has become mandatory for companies with certain qualifications. In addition, the Public Oversight Accounting and Auditing Standards Authority (KGK) was established on November 2, 2011 with the Decree Law No. 660 to regulate the audit area in line with international developments in order to carry out independent auditing under public supervision. The number of businesses subject to independent audit is increasing day by day. At the same time, in addition to legal requirements, credit institutions request independent audit reports in credit transactions, which increases the demand of companies for independent audit. In this study, the reasons for the transition to independent audit, the features of the audit, the need for a common accounting language under the effect of globalization are explained briefly. Between the years 2013-2019 in the development of general and special audit Antalya Turkey, the data obtained from the Public Oversight Authority was based on a comparative analysis of numerical data and statistical information.
The aim of the study is to analyze the development of the audit in the 2013-2019 period and to measure the place of Antalya in the independent audit. In addition, it is to reveal the effect of regularly revising the independent audit criteria on the spread and spread of independent auditing.