A COMPARISON OF TURKEY'S INDEPENDENT EXTERNAL AUDITING STANDARDS WITH USA GENERALLY ACCEPTED AUDITING STANDARDS- EU 8TH DIRECTIVE AND INTENATIONAL AUDITING STANDARDS

Authors : Adnan DÖNMEZ, Başak BERBEROĞLU, Ayten ERSOY

Pages : 52-78

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Publication Date : 2005-05-01

Article Type : Research Paper

Abstract :The aim of this study is to compare the statements about independent external auditing standards exist in Capital Market Board regulations and The Independent Accountancy, Certified Public Accountancy and Certified Public Accuntancy under Pledge Law No. 3568 with auditing standarts presented at USA Generally Accepted Auditing Standards, EU 8th Directive and International Auditing Standards and to determine the lack of harmony and deficiencies at the extent of this subject. As a result of these comparements it is found that Capital Market Board regulations are more hormonious with USA Generally Accepted Auditing Standards, EU 8th Directive and International Auditing Standards than Law No. 3568.
Keywords : USA Generally Accepted Auditing Standards, EU Sth Directive, Intemational Auditing Standards and Turkey's Auditing Standards