Author(s): Eymen GÜREL

Auditing involves a process beginning with selecting the customer and accepting the job followed by writing end report. However, it is a challenge that the responsible supervisor ends up a faulty report which is to reveal after he has presented the report. The supervisor requires an experienced colleague with different point of view so that he can prevent such an unexpected result and such a colleague can be chosen within the audit firm. The concept of peer rewiev will provide significant results when the colleague is chosen from a source other than the firm itself. It aims to prevent objectively and proactively the risk predicted following the surveillance. The aim of the study is to reveal the negative and positive aspects of surveillance by the peer review in practice and to give recommendations about reporting.


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