ULUSLARARASI DENETİM STANDARTLARI VE TÜRK TİCARET KANUNU HÜKÜMLERİNİN FİNANSAL RAPORLARIN OLUŞUMUNA VE BU RAPORLARIN KULLANICILARINA OLAN ETKİSİNİN İRDENLENMESİ.

The increase in the need for reliable financial information of the parties (business owners or partners, managers, lenders, business employees, those who want to become a partner in the business, the public) that need accounting information of businesses has increased the importance of audit and auditing regulations that ensure the reliability of the information in the financial statements. To increase the trust in this information, the auditors; express an opinion on whether the financial statements present, in all material respects, the financial position and results of operations of an enterprise, in line with financial reporting standards, in a fair and accurate manner. While this situation carried the audit profession to a more important position, on the other hand, it increased the need for welltrained auditors to carry out this profession successfully. [ABSTRACT FROM AUTHOR]