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Audit profession and audit practices have undergone many changes in line with technological developments. Specifically establishing standards and making legal arrangements have become necessary in accordance with the supervision and implementation to inform the investors and in terms of the protection of society and the public interest in the twentieth century. At this point, it has become a necessity that taking the information technology environment into account during organizations’ audits and giving a place to innovations in information technology with legal arrangements to be made with the standards to be created.