It would be beneficial to consider Independent Auditing as a commercial sector and to build the bridge between those who practice this profession and the profession.
We need to try to expand the results by carefully analyzing the results in order to move towards the future in the birth pains of a profession that is newly born and causing awakenings in the Turkish interland, as it has been very controversial lately. It will constitute the main theme in this article as a profession, without getting stuck in any vicious circle about whether it is a profession or not. This will be the main theme in this article. On this occasion, I will create content by rising in the concepts of profession and colleague.
With the 8th Directive No. 84/253/ECC adopted on 10 April 1984; The European Union has carried out the necessary studies before IFAC (International Federation of Accountants) and FEE (Association of European Accountants) for the recognition of their audit powers and conveyed this to the parties.
The 8th directive of the European Union, revised with Number 2006/43/EC, is about the responsibilities and professional standards of auditors who perform legal audits on accounting reports; its purpose is to meet the needs of people working as legal auditors and to ensure regulations regarding auditing in the member countries of the European Union.
At this point, the auditing profession needs to be examined by considering its apparent side, that is, the side that cannot be ignored, and the sides that need to be revealed, revealed and said. In a sense, it is the emergence of a relationship between taxpayer and love.
My conclusion is that laws, notifications, regulations, etc., which are indispensable for the Independent Auditing profession, are essential. When the travel conditions of colleagues who will practice this profession are taken into consideration as a reality, we see that the real statistics are shifting towards young people and therefore, we should educate young minds about the asymmetrical way of thinking by bringing them into the profession.
Assuming that the basic occupational law has been enacted, let’s assume that its different concepts are specifically stated and its wording is clearly reflected. The idiomatic/verbal meaning of the laws should be interpreted carefully and the analytical connection and effects with parallel legislation should be carefully evaluated. Legal security requires certainty and predictability in the rules.
If the subject of the profession specified in the auditing profession law is not re-arranged and clearly, there will be obstacles and blockages in new entrances to the profession and licensing.
Otherwise, legal debates about violations of the hierarchy of norms, which laws are special and which are general, and whether previous legal provisions will be abolished by subsequent legal provisions will constantly be on the agenda.
In this way, auditing is the subject of young, dynamic, researching, reading, analytical thinking, self-developing people and professionals.
When the communiqués and statements of the standards interpretation and audit committees are published, thousands of pages of documents/sets will be created. Monitoring other parallel legislation/regulations, participating in continuous training, and being open to new information and development in a short time require serious knowledge and energy.
It is not easy to achieve all these with career-weary people aged between 45 and 70.
While the reality is obvious, the balance of auditors indicates how healthy auditing as a commercial sector cannot be, as young candidates are made more difficult and prevented from entering the profession.
The financial consultancy profession, which was built upon with the LAW ON PRIVATE ACCOUNTANT AND FINANCIAL CONSULTANCY NO. 3568, has succumbed to the years of power-weary administrations and it has become necessary to revise the cumbersome structure.
The INDEPENDENT AUDIT LAW should be enacted by taking lessons from the missing and wrong parts of this structure. It is obvious that if the regulation is not made, the CPA’s will benefit the most from the existence of individual audit.
In this situation, CPA’s who will be exposed to unfair competition must filter themselves and evolve into institutionalization by using their oppressive power as soon as possible.
As in our umbrella union TÜRMOB, the injustice of 5/4, but the fact that the Chambers of Independent Auditors, which are planned to be established, are formed separately in each province, puts the title of AUDITOR to the fore and puts an end to the confusion of titles, without causing or causing the distinction between CPA and CPA.
In this way, instead of ignoring the facts and justifications of individual control, it is necessary to risk the least damage by basing it on a legal basis.
In this difficult situation, which is a transition period, individual control is always mentioned in the writings, drawings and speeches of even those who speak of corporate identities. So, unless the haberdashery shop on the corner has great risks in terms of economic phenomenon, it is a good sign to give limited control to companies with the least volume.
Otherwise, since pontificating is of no use to anyone, those who think they have been doing something for about two years will once again be left empty-handed and will only monologue.
For some reason, those who cannot see the taxpayer situation think that there is always a Watchman Murtaza somewhere and they want there to be.
Conversation means progress. So, in order to move forward, we need to meet in low-level professional and colleague politics by preparing the young generations for education in the coming period, which will not be that long.
Or maybe we can move forward like a reptile, but we cannot move forward and rise at the same time on the wing of a bird.
With conversation…
SELAHATTIN İPEK
CPA- INDEPENDENT AUDITOR