Learning Objective
                                                             •   To          understand                  the 
                                                                 framework               of        quality 
                                                                 assurance    practices  in 
                                                                 Turkey
                                                             •   To understand briefly  how 
                                                                 qulity assurance framework 
                                                                 is  applied  in  the  Turkish 
                                                                 Court of Accouts(TCA)
               Content
       • Introduction
       • What does Quality Assurance cover
       • How does Quality Assurance Help
       • Internal Quality Assurance
       • External Quality Assurance
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                               Introduction-Quality Assurance
                                      •  Quality assurance is the evaluation of the compliance of the audits with applicable 
                                      framework , by an independent person or institution with sufficient qualifications, 
               WHAT                   who did not take part in the audit.
                                      •  Quality assurance is carried out by evaluating the completed audits and quality 
                                      control processes by a commission with the necessary knowledge and experience 
                HOW                   from within the institution or by another SAIs, an academic institution or an 
                                      accounting/consulting/independent audit firm/firms from outside the institution.
                                      • Quality assurance provides reasonable assurance to TCA management that quality 
                                      control systems and practices are operating effectively and that audit reports are 
                WHY                   being produced appropriately.
              WHEN •It is being carried out after audits are fully completed and published.(Cold Review)
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                         What does Quality Assurance cover?
                                       Compliance
                           Improving               Detection of 
                            Quality                 problem 
                            Control                 areas
                           Processes
                                        Quality 
                                       Assurance
                                Effective     Establishing 
                               operation of   appropriate 
                                 quality       quality 
                                controls       control 
                                               processes
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                         How does Quality Assurance Help?
          It helps to ensure compliance of the audit work with the legislation, relevant guides, international auditing 
          standards, professional ethical rules
            To Support audit findings with appropriate and sufficient audit evidence
             To disseminate good practice examples from audits throughout the TCA
            It helps to identify areas that need improvement in audit practices and guidelines
          It helps to increase the audit capacity.
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