One of the most important objectives of the independent audit is to present financial statements prepared in accordance with financial reporting standards and to examine whether these statements provide reliable and accurate information. Every year, International Financial Reporting Standards (IFRS) change and new standards become valid. This situation creates a difference in the presentation of financial statements. Therefore, companies are obliged to prepare their financial statements every year in accordance with the standards of that year.
Since Turkish businesses subject to independent audit should Commercial Code 01.01.2013 passed to Turkey Accounting Standards and year-end financial statements of the 'Public Oversight, Accounting and Auditing Standards Agency' (UPS) published by the Financial Statements samples and to prepare in accordance with the User's guide is required. The independent auditor should state in the report that the financial statements are prepared in accordance with the independent audit performed under his responsibility and independent audit standards. Apart from the consistency of the tables, the absence of any errors or frauds, and the compliance with the current accounting policies, the auditor reports also contain information that the independent auditor complies with ethical conditions and works by planning in an appropriate, adequate, tidy and fair manner. In this context, we continue to provide high quality independent audit services to all companies obliged to have their financial statements audited.
Within the scope of independent audit, we provide services at international standards on the following issues:
