The preparation of financial statements in a healthy manner, which have an important place in the development of corporate governance, depends on an effective independent audit mechanism. However, when the development process of the independent audit is considered, it can be seen that when the independent auditor's regulations on liability for fraudulent financial reporting are insufficient and then after a significant accounting scandal such as Enron and Parmalat, the Sarbanes-Oxley law and independent audit standards and the independent auditor's responsibilities for fraudulent financial reporting it is seen that a degree of legal interventions. As regards the subject of this study, theoretical studies going to be given places for liability for fraudulent financial reporting of the independent auditors in the literature, independent audit of the legal principles put forth in the leadership that the United States independent auditors of fraudulent financial reporting Turkey's independent auditors with relevant regulations and legal responsibility for the convergence and divergence between legal arrangements for legal liabilities for fraudulent financial reporting going to be determined.
Independent audit, fraud, financial reporting
|Author :||Dilan DURMUŞ - Emine KOBAN|
|Number of pages:||297-316|