... changes in accounting and reporting standards, in addition to financial sector, auditing is compulsory for only public companies, inefficiency of mechanisms to monitor auditing quality and there ... subjected to independent auditing Independent auditing in the real sense has its roots in auditing activities rendered in accordance with capital market regulations in Turkey (Güredin, 2007: 36) ... other hand, auditing companies give service in many fields such as; auditing and accounting services, outsourcing, tax auditing and consultancy, enterprise risk services, corporate finance and managerial...