PUBLIC OVERSIGHT INSTITUTIONS IN INDEPENDENT AUDIT: DEVELOPED COUNTRY PRACTICES

In this study, it was tried to determine the term of public oversight and the status of public oversight authorities established in many countries. The study provides information for the public oversight bodies created in countries like The USA, The European Union and Turkey, and an evaluation of the auditing profession within the framework of recent developments in public oversight. It is thought that these authorities created in recent years will give information about the effects on the accounting and auditing professions, the lacks of previous implementations and the approaches of professional organizations. Secondary source scanning method was used as the data collection technique in the study