Auditors are subject to continuous training to ensure that their theoretical knowledge and professional skills are kept at an adequate level, professional ethical principles are followed, changes in the professional field are followed, and their professional development is ensured.
Continuing education obligation begins with the registration of auditors in the registry and is carried out as determined by the Institution.
It is essential that they meet the conditions regarding “CONTINUING TRAINING FOR AUDITORS EVERY FIVE YEARS” starting from their registration in the registry.
Audit organizations take the necessary measures to ensure that their auditors complete their continuing education programs.
Matters related to continuing education are REGULATED BY THE INSTITUTION, by taking the opinion of the relevant institutions when necessary.
In order to ensure the independence and impartiality of the audit and to increase the trust in the audit and the quality of the audit, the INSTITUTION takes the necessary measures to TRAIN AUDITORS AND PROFESSIONAL MEMBERS OR INCREASE THEIR EDUCATION LEVELS, in addition to continuous education, within the framework of this Regulation.
“A day will come in the future…”
There is an impossible realization of this proposition.
Those who look carefully and see will know. Before you even realize that the future has arrived, there is that motto in front of you again. Future!!!
Which future? If you don’t finish it, it is nothing more than a meaningless piece of writing that has no expression.
However, there is no such uncertainty regarding the education in question.
The will that Independent Auditors will receive training every five years is present and indispensable.
That time will come, and since its beginning has been finalized as 2018, we must act in accordance with the letter of the regulation, knowing that it will not be the last.
This continuous training, which is required to be fulfilled by ARTICLE 25 of the Independent Audit Regulation, is a process that is not currently in the mind of Auditors.
It should not be forgotten that these trainings, the first of which will begin in 2018, will also fuel the negative interaction on auditors who are not familiar with any audit work.
While this disappointing situation is ultimately fulfilled in accordance with the regulation, can the Institution transfer and endorse this task?
In other words, will the Public Oversight Institution, which is expected to remain in primary duty, organize these trainings on its own, free from surveillance and control duties?
Or will it be done by transferring or endorsing it to Türmob, or will it be done by making an agreement with universities? There is no clarity yet.
There is only the phrase “REGULATED BY THE INSTITUTION” after consulting the relevant institutions when necessary.
No matter how we look at it, we are about to meet with the fact that some of the money from our pockets will evaporate…
Let’s be prepared..