Rapid changes coming with the concept of globalization has created some dynamics and focused the continuation of vitality to these Dynamics. Quality, one of the most important dynamic, managed to be the basic aim of all economic decisions’. This paper focus on the quality assurance systems on independent auditing in Turkey. Also it is aimed to provide a perspective about the legal frame and the level of applicability by independent auditing firms.
Key Words: Auditing, Quality Assurance Systems