@article{2019,title={Examining The Responsibilities of Independent Auditors in Terms of CML, TPL, Law No. 3568, TCC, and POL},abstractNode={The independent audit is an activity performed in order to determine the accuracy level of company officials’ arguments. By means of the independent audit procedures, it can be determined if the information provided by the business to the parties by using the information of company, and if the transactions of the business are examined in accordance with the laws, regulations, legislations, and communiqué, and etc. The independent auditor expresses his/her opinion about these transactions to the parties at reasonable reliability context. The financial information may incorporate significant errors because of the reasons such as difficulties that the auditor may have faced with and the effort of auditor to reduce his/her responsibilities, and this increases the risk of financial information. This risk directly and significantly influences the decisions of users of financial information, and it may lead to wrong decisions and waste of resources. This can be clearly seen in the financial scandals seen before. The responsibilities of auditor during the independent auditing procedure are determined in various legal regulations in order to decrease the losses arising from the misleading and/or fraudulent financial information, and to obtain accurate and reliable information about the company. In the present study, the responsibilities of the auditor are discussed in terms of Communiqué on Independent Audit Standards in Capital Market Law (Series: X, No:22), Tax Procedure Law, Law No.3568, Turkish Code of Commerce, and Public Oversight Accounting and Auditing Standards Authority’s Independent Auditing Regulation. The points coming to the forefront in these regulations in terms of the responsibility of auditors were analyzed, and the overlapping and differentiating points were discussed.},author={Öznur ARSLAN-& Kazım KIR & Mehmet DEMİR},year={2019},journal={Journal of Academic Value Studies (JAVStudies)}}