Independent Audit and Assurance Services
Our independent audit and assurance services are designed to enhance the reliability, transparency and comparability of financial information and provide shareholders, investors, lenders and other stakeholders with a reliable basis for decision-making. We conduct our engagements using a risk-based approach grounded in professional skepticism, taking into account our clients’ business models, industry dynamics, risk profiles and applicable regulatory requirements.
We provide a broad range of services, from audits of financial statements prepared under national and international reporting frameworks to regulatory, group and international audits and special-purpose assurance engagements. Our objective is not limited to assessing regulatory compliance; we aim to create sustainable value through reliable financial reporting, effective control environments and sound corporate governance.
Our Independent Audit Services
- Statutory audit of financial statements prepared in accordance with the Turkish Financial Reporting Standards (TFRS) or the Financial Reporting Standard for Large and Medium-Sized Entities (BOBİ FRS), under the Turkish Commercial Code (TCC) and the regulations of the Public Oversight, Accounting and Auditing Standards Authority (KGK),
- Independent audit of financial statements prepared in accordance with IFRS/TFRS.
- Independent audit of financial statements prepared in accordance with German GAAP (HGB) or U.S. Generally Accepted Accounting Principles (US GAAP),
- Independent audit of consolidated financial statements,
- Voluntary independent audits,
- International group audits under BDS 600 / ISA 600,
- Audit of reporting packages prepared by domestic subsidiaries for consolidation by their foreign parent companies.
Regulatory Audits
- Independent audit of publicly listed companies,
- Independent audit of the financial statements of entities subject to Capital Markets Board of Türkiye (CMB/SPK) regulations,
- Independent audit under the regulations of the Energy Market Regulatory Authority (EMRA/EPDK),
- Audit and assurance engagements for other regulatory authorities.
Other Assurance and Related Services
- Agreed-Upon Procedures engagements (ISRS 4400 (Revised)),
- Special-purpose audits to assess whether financial statements prepared pursuant to tax and other applicable legislation comply with the accounting principles applied,
- Verification of financial information,
- Contractual assurance engagements,
- Verification of grant and project expenditures,
- Special engagements relating to mergers, demergers and capital transactions,
- Verification of Turquality, royalty, revenue, cost and similar financial metrics,
- Audit of compliance with financial reporting rules prescribed by the relevant regulatory authority for the purpose of meeting regulatory obligations.
