摘要：Independent auditors doing accounting audit are supposed to follow ethical principles. In this respect, this study aims to he lp those independent auditors to better understand basic ethical principles, on the one hand, and aims to measure auditor behaviors that effect the independence of the auditors in practice, on the other hand. The research questions were answered by independent Certified Pu blic Accountants operating in Turkey. The independency of the Professional auditors in their audit decisions durin g the accounting controls are discussed this current study. In addition, it is aimed to determine to what extent the ethical elements are effective in thes e auditors' decisions. This study will help to better understand the basic ethical principles effecti ng auditor independency. Thus, the independent auditor will behave more independent while implementing ethical principles. The findings of the study show that the sense of responsibility of the auditor and their reliability provide positive results with a positive impact on their performance during audit. The originality of the current study, on the other hand, is that it tries to measure the effects of basic ethical principles on a udit independency and that it provides significant contribution to the area.
