The audit of the company's and group of companies' financial statements and the annual reports of their boards of directors include:
- Inventories
- Accounting system and internal audit as required by the Turkish Auditing Standards
- Reports issued by the risk management committee
- Annual financial report of the board of directors
The auditor must prepare a separate report for the risk management explaining whether or not (a) a risk detection and management system has been established by the board of directors in accordance with the law proper and (b) if established, the structure and applications of the system is appropriate. The auditor will submit the report to the board of directors together with the audit report.
