The credibility of independent audit rests on the auditor's independence and professional scepticism. Sahih Audit applies an ethical framework consistent with the Independent Auditing Standards, KGK legislation and the principles of the International Ethics Standards Board for Accountants (IESBA).
Independence
Before each engagement a declaration of independence is obtained from team members. Shareholdings, loans or financial interests in a client are terminated before the audit relationship begins. No services that would require assuming management responsibility are provided to audited clients.
Partner rotation
For listed entities and public interest entities, the responsible auditor is changed at the end of the period required by legislation; a detailed handover is made during the transition to the new partner.
Confidentiality
Information obtained during the audit is not shared with third parties except where legally required. All employees sign an annual confidentiality and independence undertaking.
Ethics reporting line
Anyone observing unethical conduct in our firm or at our clients can report in confidence at etik@sahihdenetim.com.tr. Reports are reviewed by the Quality Control and Ethics Partner.