Independent Audit
Independent audits under IFRS, SPK (Capital Markets Board) and EPDK (Energy Market Regulatory Authority) frameworks; transparent, reliable and internationally recognised financial reporting for investors and financial institutions.
Through the independent audit report produced by our audit work, we provide transparent, reliable, accurate and internationally recognised financial data and information to the company's general assembly and board members, domestic and foreign investors, financial institutions and other stakeholders.
Audit scope
- Audits performed under IFRS
- Audits of entities subject to SPK (Capital Markets Board of Türkiye) standards
- Independent audits of companies regulated by EPDK (Energy Market Regulatory Authority)
- Special purpose independent audits
- Investor reporting
- Reporting for financial institutions
Who Is This Suitable For?
Suitable for companies subject to IFRS, SPK, and EPDK standards, enterprises reporting to domestic and international investors, firms obtaining resources from financial institutions, and all organizations wishing to provide transparent financial information to general assembly and board members. Companies requiring special purpose audits and seeking internationally recognized financial reporting can also benefit from this service.
How Does the Process Work?
- Preliminary Assessment and Planning: The company's field of activity, applicable standards (IFRS, SPK, EPDK), and reporting requirements are analyzed. The audit scope, timeline, and required documentation are determined.
- Fieldwork and Data Collection: Financial records, documents, and internal control systems are examined. Audit evidence is gathered through interviews with relevant departments, and compliance with standards is evaluated.
- Analysis and Evaluation: Collected data is analyzed within the framework of international standards. Identified findings are evaluated, and the accuracy, reliability, and regulatory compliance of financial statements are verified.
- Reporting and Presentation: An independent audit report is prepared and presented to the board of directors, general assembly, investors, and financial institutions. Transparent, reliable, and internationally recognized financial data and information are reported.
Why CND Denetim?
CND Denetim provides transparent and reliable audit services to companies through its expert team proficient in IFRS, SPK, and EPDK standards. Working in accordance with internationally recognized reporting standards, it ensures accurate financial information transfer to investors, financial institutions, and other stakeholders. It conducts audit processes tailored to companies' needs with full regulatory compliance and a solution-oriented approach.
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Frequently Asked Questions
Which frameworks does the independent audit cover?
We carry out audits under IFRS, audits of entities subject to CMB (SPK) standards, independent audits of EMRA (EPDK) regulated companies and special purpose independent audits.
Under which standards is independent audit conducted?
Independent audit work is carried out within the IFRS framework, under relevant regulations for entities subject to CMB standards, and in accordance with sectoral legislation for companies subject to EMRA. Special purpose audit and investor reporting services are also provided.
To whom is the audit report presented?
The independent audit report is presented to the company's general assembly and board members, domestic and international investors, financial institutions, and other stakeholders. Reports contain transparent, reliable, and internationally recognized financial data and information.
What is special purpose independent audit?
Special purpose independent audit refers to audit work conducted by companies in response to a specific need or request. Such audits are typically performed for investor reporting, reporting to financial institutions, or financial evaluation for special projects.