INDEPENDENT AUDIT IN THE LIGHT OF ETHICAL THEORIES AND A RESEARCH IN BIST

In this study, ethics in independent audit is taken into consideration theoretically, and unethical behaviors of the companies traded in ？stanbul Stock Exchange and sanctions imposed by SPK are examined. Content analysis method was used in the research. Content analysis, which is widely used in qualitative researches, is an analytical method that quantifies certain properties of texts and acts as a bridge between qualitative analysis and statistical results. In content analysis, similar expressions are organized and interpreted in a way that readers can understand by combining them within certain concepts and themes. Independent audit companies exhibiting unethical behavior and sanctions applied to these companies were evaluated by examining the Capital Markets Board Bulletins published weekly by the SPK