ABSTRACT

International standards on auditing are standards that give the detailed information about basic rules that must be applied and guide to auditors in auditing process. International Standards on Auditing (ISAs) are to be applied in the audit of financial statements and also to be applied, adapted as necessary, to the audit of other information and to related services. ―Considering The Work Of Internal Auditing‖ number 610 is of the standards. ISAs contain the basic principles are essential procedures together with related guidance in the form of explanatory and other material. To understand and apply the basic principles and essential procedures together with the related guidance, it is necessary to consider the whole text of the ISAs including explanatory and other material contained in the ISAs.

Internal Auditing has during the 1990s become a dynamic discipline. The role and required skills of the internal auditing have been the subject of much recent discussion. Practices of Turkey and the inspection of standards is the topic of this article.