As a result of the accounting scandals that took place in the early 2000s and shook the world, hesitations began to increase about whether the financial statements of the enterprises reflect the real situation of the enterprise. As a result of these hesitations, confidence in accounting outputs decreased. Therefore, some strategies have started to be carried out to restore the belief in the financial statements and accounting outputs declared by the enterprises; one of these strategies is adopting a corporate governance approach and implementing corporate governance principles in businesses. Some committees are affiliated with the board of directors by corporate governance principles. One of these committees is the audit committee. The audit committee assures that the financial statements prepared by the enterprises and presented to the users of financial information reflect the truth and reality. Within the scope of this study, we aim to give information about the concept of corporate governance and then examine the structure and functioning of the audit committee, one of the committees under corporate governance.
Cite this article as: Özdemir, Ö. (2024). Examination of the structure of the audit committee under the board of directors within the scope of international accounting standards. Journal of Business Administration and Social Studies, 8(1), 1-10.