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Today's world of economy proceeds on trust and sustainability. These two basic values are only possible with the independent auditing of financial statements for accurate and reliable information for company management, shareholders, employees, creditors, investors and public institutions.

The function of the “Audit” is to examine and evaluate the annual financial statements and other financial information of the enterprises through trial balance, journal entries and documents and to connect these data with the audit report. In the audit process, all necessary audit techniques stipulated in the generally accepted auditing standards are applied in order to ensure compliance with the criteria determined for the information in the accompanying tables and footnotes to obtain sufficient and appropriate audit evidence that will provide reasonable assurance.


Why Audit;

• Reliable and accurate flow of information to the senior management,

• Impact on the future investment analysis of the company/institution on the basis of the financial statements,

• Error and risk analysis in business and financial management system,

• Cost-effective financing with audited financial statements,

• Protecting the rights and responsibilities of partners in companies that receive audit services,

As Ser&Berker Auditing Inc. we audit the financial statements prepared objectively, impartially and in accordance with International Financial Reporting Standards (IFRS) in all our independent audit processes. The audits and reports required by all institutions/organizations and companies we serve are made in accordance with our effective work flow processes.


We, as Ser-Berker Auditing Inc, provide assurance and auditing services in accordance with International Auditing Standards (ISA) with our expert audit staff.     

As SER&BERKER; our audit services are carried out within the framework of the following standards:

International Financial Reporting Standards (IFRS)

Turkish Financial Reporting Standards (TFRS)

Financial Reporting Standards for Large and Medium-sized Enterprises (BOBI FRS)

American Generally Accepted Accounting Principles (US GAAP)

Public Oversight Accounting and Auditing Standards Authority (POA) regulations

Capital Markets Board (CMB) regulations

Banking Regulation and Supervision Agency (BRSA) regulations

Turkish Energy Market Regulatory Authority (EMRA) regulations