Independent Audit

Finansal Tabloların Denetimi (Financial Audit)


There is a need for accurate and reliable information in terms of protecting the rights and interests of shareholders and stakeholders. The assurance of accessing accurate and reliable information can be provided with an independent audit opinion. External auditing, which started to be implemented in public companies with SPK regulations in our country, has become widespread with the KGK and BDDK regulations and the new Turkish Commercial Code.


Independent auditing services, which have become a permanent part of the corporate governance framework of our businesses through legal regulations, also enable our businesses to increase the quality and efficiency of their accounting and financial reporting systems at international standards.

Independent audit reports benefit from business partners, those who want to be partners in the business, credit institutions, managers, regulatory authorities, public institutions and other information and decision makers.

Our services related to the audit of the financial statements with International Financial Reporting Standards of a company’s financial statements and notes (IFRS) compliant with Turkey Financial Reporting Standards (TFRS) or the standards that regulators have issued comprising administering opinions about whether it is appropriate.

Our audit process, which is carried out to ensure that the independent auditor gives an opinion on whether an entity displays its financial position and operating results in a fair manner, consists of the following steps that are meticulously studied:

In the planning step, the business and financial situation analysis underway is to help determine the business and financial reporting needs of our customer. Based on the results obtained, the risks that may cause important and false statements are identified in the annual report, the audit strategy and important accounting issues are identified. Accordingly, audit plans are created.

In the Control Valuation step, the internal audit system of the customer is analyzed and information about accounting and reporting activities is obtained. In this step, the key processes determined during the planning and the design and applications of the controls selected in these processes are evaluated. At the same time, the operational effectiveness of the selected controls is tested and control risk and finding risk are evaluated accordingly.

Detail Tests, the financial statements of the audited company and of all cases that may affect these items; physical inspection, information gathering and inspection, recalculation, verification, analytical inspection, such as auditing techniques.

The Completion and Reporting process is the step where the financial statements and footnotes are examined in general and the opinion of the independent auditor is formed as a result of the evaluation of the evidence obtained for the independent audit opinion. The main purpose of the independent audit of the financial statements is to ensure that the independent auditor gives an opinion on whether the financial statements show the financial status and operating results of a business in a fair and accurate manner in all material respects, in accordance with the financial reporting standards. The opinion of the independent auditor increases the reliability of financial statements. However, this view should not be considered as providing information about the future status of the business and that the business management manages the business activities effectively and efficiently.

Independent audit SPK (Capital Markets Board)

As stated in Article 14 of the Capital Markets Law, which was enacted by the Law No. 6362 on 06/12/2012, our company has the right to conduct independent audits of companies that are subject to the Capital Markets Board on 30/13/2013.

Independent auditing, SPK is the auditing of the financial statements of an enterprise with the International Auditing Standards in line with the regulations issued by the KGK and the regulations issued by the SPK.

Independent audit, EPDK (Energy Market Regulatory Authority)

Our company, which is among the independent auditing firms that are assigned to control the compliance of the financial statements issued by the enterprises that are within the scope of the Energy Market Regulatory Authority in accordance with the relevant laws with the relevant regulations, successfully continues the independent auditing of the companies operating in the energy markets since 10/02/2004.

Independent audit, TTK

Our company, which is among the independent auditing firms authorized to audit the financial statements published in article 391 of the Turkish Commercial Code by an independent auditing firm, has been providing independent auditing services to the companies subject to authorized independent auditing since 01.01.2014.

Internal Auditing

Thanks to the Internal Audit function in businesses, high quality assurance related to current and emerging risks in financial, operational, information technologies, regulatory and strategic business processes can be provided as a result of guidance committees, market expectations and unforeseen regulations.

Internal Audit Activity; It is the unit, department, consultant team or other practitioners who provide independent, objective assurance and consultancy services designed to improve the activities of the institution and add value to them. The internal audit activity helps the organization achieve its goals by introducing a systematic and disciplined approach to evaluate and improve the effectiveness of the risk management, control and governance processes of the organization.

Internal Audit Service is a service that can be provided within the company or as a service purchase from independent institutions. In this context, our company provides this service to businesses in line with demand.

Specific Audit

These are the audits that are carried out to cover the audit areas determined in line with the demands of the enterprises. It may include auditing all of the financial statements for the specified purpose, as well as some of them or the audit of non-financial statements.

ARTI DEĞER Uluslararası Bağımsız Denetim ve YMM A.Ş.

Artı Değer is also a member of Task International, an affiliate of IFAC (International Federation of Accounts).