Independent Audit, fis a process aimed at evaluating whetherfinancial statements comply with and accurately reflect the applicable accounting and auditing standards, through the obtaining of sufficient and appropriate audit evidence to provide reasonable assurance. This process is conducted in accordance with auditing standards by examining the company’s books, records, and documents, and the results are presented to the public through an independent audit report. Independent audit activities are carried out by individuals or institutions authorized within the scope of relevant legislation and independent from the company.

Meeting the expectations of shareholders and other stakeholders is possible only when the information presented in a company’s financial statements is complete, accurate, objective, and reliable. In today’s global economic environment, the ability of company management, shareholders, employees, lenders, investors, and public authorities to make sound decisions depends on reliable information obtained through the independent audit of financial statements.

Independent audit not only ensures compliance with legislation, but also contributes to companies’ ability to analyze their financial processes, identify risks, and strengthen internal control mechanisms. In this respect, independent audit is a key instrument supporting companies in achieving their sustainable growth and institutionalization objectives.

Within the scope of statutory regulations, failure by taxpayers subject to independent audit to fulfill this obligation may give rise to administrative sanctions, penal liabilities, and legal risks for both the taxpayers and company executives. For this reason, independent audit is not merely a legal requirement for businesses, but also a strategic element that enhances trust and transparency.