Audit

Independent Auditing

DEGER has been providing services to various sectors in the field of independent auditing for a period of more than 20 years through DEGER Bag?ms?z Denetim ve YMM A.S., established in 1986. DEGER has the necessary authorization certificates for independent auditing in the following fields:

• Independent audit of partnerships and enterprises subject to CMB (Capital Markets Board) legislation,
• Independent audit as per the legislation of BRSA (Banking Regulation and Supervision Agency),
• Insurance independent audit,
• Independent audit of companies engaged in EMAA (Energy Market Audit Authority) sectors.

DEGER examines legal records of companies with care required of a public trust in accordance with international auditing standards and the provisions of national legislation. TAS (Turkish Accounting Standards) and TFRS (Turkish Financial Reporting Standards), which are consistent with international standards (IAS and IFRS), are also considered in the audits conducted and independent audit reports are prepared following the investigation.

International Financial Reporting Services (IFRS)

DEGER is able to offer audit and reporting services consistent with international accounting and financial reporting standards. In addition, financial statements prepared by companies in accordance with Turkish legislation are adjusted according to International Accounting Standards published by the International Accounting Standards Board and with the International Financial Reporting Standards within this context.

Stock Management Operations

This service includes the operations necessary for counting, valuing company actual stocks, suggesting inventory variances and removing worthless stocks from assets. Taking necessary measurements and performing the audit necessary for effective stock management are also a part of this service.

Commercial companies and banks

These services cover accounting consistency of records of commercial companies and banks within the special and general legislative provisions to which they are subject, as well as the periodical decisions and directives of competent bodies. The audit includes revision of operations of internal audit units of companies, company procedures and their treatment, compliance of client transactions with legislation and directives, audit of composition and operation of company bodies and their cooperation.

In addition to that, detailed investigation, analysis services and reporting services are also carried out to set the real value of a company for possible investments.

Company Valuation

This service entails the operations performed for determining real values of companies as required by legislation or upon request. Real values of companies may be identified by using various business management techniques within the framework of this service.

Public Offering (Going Public)

This service covers supervising preparations for going public as per Capital Markets Board (CMB) legislation.