As is well known, the Turkish Auditing Standards (TAS) aligned with international standards were issued by our Institution to be applied for audits of fiscal periods commencing on or after January 1, 2013. The varying effective dates of the issued TAS, the addition of new standards to the TAS framework over time, and changes in international standards have led to updates in the TAS.
To prevent potential confusion in audits for the respective fiscal periods due to these updates, TAS sets have been prepared for each fiscal period to ensure auditors apply the correct set of standards.
The TAS sets can be accessed via the following link:
https://www.kgk.gov.tr//DynamicContentDetail/8147/TDS-Setleri