Undertaking Form to Comply with Ethical Principles and Rules in Auditing

While fulfilling my audit task as per ISSAI 30 Code of Ethics and the Procedures and Principles on the TCA Auditors’ Professional Ethical

Rules, I undertake to:

  • comply with the professional ethical rules of the TCA auditors;
  • stay away from all behavior and relationship that can harm my independence and neutrality or create such an impression;
    inform my audit group head and the Presidency about the preexisting or possible relationships and situations that can pose a threat to my independence and neutrality;
  • perform my task with integrity, accuracy, attention and responsibility, refrain from displays, attitudes and behaviors that harm the respectability and reliability of my tasks, and not to exceed my authorities;
  • do not act with prejudice against any person, group or entity, or do not show favoritism or exclusion to them while performing my tasks;
  • refrain from any situation where my interest or the interest of my relatives and environment can exist in relation to my tasks; do not participate in or give opinion on the auditing, examining or reporting works related to these;
  • that I did not work in this administration/entity/institution and its affiliates, if any, in the last three years;
  • not to request additional service or means from entities aside from the conditions required for service by using my authority and influence while performing my tasks; not to use goods, services, and human resources aside from service requirements and not to cause their use in such manner;
  • reject any gifts or awards that can jeopardize or seem to destroy my independence, neutrality and integrity;
  • show the professional due diligence while performing my tasks;
  • perform my tasks with professional and institutional awareness, and refrain from the behaviors that can unsettle the society’s trust in the TCA and auditing profession;
  • not to transfer the data falling under Law no.6698 on Protecting Personal Data and non-public information that I obtained due to my tasks to the unauthorized people and entities in the form of personal comment, advice and so forth.