Independent audit firms, which carry out independent auditing activities, have an important role in determining whether the financial reports of the businesses are prepared in accordance with accounting standards, impartially, accurately and reliably and whether they reflect the actual situation of the business. Fulfillment of their responsibility by the auditors at this point leads to perform a qualified audit. The quality of the audit depends on the compliance with the Independent Auditing Standards. At this point, it is very important for the auditor who conducts the auditing activity to act in accordance with the principle of independence and ethical rules. Independent audit firms include the principles of independence and ethics in their own transparency reports. In the study, Content Analysis Method is used, and transparency reports prepared by independent auditing firms operating in Turkey are examined in terms of independence and ethical principles. As a result of the study, following applications are identified according to the transparency reports of the independent audit firms: rotation of the independent audit team, which can be seen as very important practices in terms of independent audit quality, for certain periods of time, taking commitment to independence from those in the audit team, paying attention to independence and ethical principles in accepting new customers and involving quality of independence and ethical principles in the control system. However, it is determined that the number of issues related to ethics and independence principles, bribery prevention, banning of politics and disciplinary policies is very low.