The globalizing world, growing economic structures, institutions and businesses have increased the importance of the feeling of trust that financial information is accurate. This situation caused the independent audit activities and independent audit institutions to gain a place in the world rapidly. Interest in the audit increased due to the decrease in the confidence of the information users in the financial statements over time. Therefore, information users can make the right decisions by taking advantage of the audit to reach accurate and reliable information and make their investments accordingly. This research was conducted to determine the "Content Analysis of the Sworn-in Certified Public Accountant Profession in Independent Audit and Its Future". In line with this purpose, in the first part of the study, the definition, purpose and scope of the audit are explained in detail, the function and importance of the audit and the types of auditors and auditors are explained. Within the scope of the theoretical framework of the study, the conceptual framework of independent audit and independent auditor will be discussed in the second part. Again, in this section, the independent audit process with independent audit institutions in the legal framework is mentioned. In the third part of the study, the place and future of the certified public accountant profession in independent auditing has been discussed and content analysis has been made in this sense.
Independent Audit, Internal Audit, Certified Public Accountant, KGK