In short
The duty of independent audit is the audit required of a company that meets the scale. The threshold changes in lira. The current amount is read from the decision published to the public. A lira figure is not fixed here. The company's accounts are placed beside that decision. The reading starts from the criterion in the published text and from the line in the accounts.
Which decision the threshold is read from
The decision names criteria such as total assets, sales revenue and the number of employees together. Which criterion is required in which year is in the published text. An amount in an old piece of writing does not of itself renew the new decision. The date of the publication and the year of the company's financial statements are placed side by side. Different years are not added as if they were the same lira. While there is no current decision, an amount is not produced from an old summary.
The threshold can change. For that reason, the previous year's amount does not of itself treat this year's duty as having ended or as having arisen. The company's accounts are read by the name of the published criterion. If the line that is looked for is not in the accounts, that line is not treated as completed from another row. If the criterion is not met, the duty that depends on the threshold does not arise. If another statute has an audit regime, that text is read separately.
Companies bound by their own statute
Some companies bound by their own statute are audited apart from the discussion of the general threshold. Their regime is not a footnote to the published general threshold. The type of company is read first from the registry. The type that appears in the registry does not of itself enter the announcement of the general threshold. Which statute looks at that company is separated from the type record and from the text of that statute. The general publication does not erase this distinction.
A company whose type was read wrongly falls either into an assumption of an unnecessary audit or into an assumption of an empty exemption. Neither is built without the registry record. A short description in the application does not stand in for the type in the registry. If the type has changed, an old registry extract does not carry the new type. The current extract and the published decision are put on the same table.
Is a special auditor the same door?
The independent auditor audits the financial statements of a company that meets the threshold. A special auditor is asked for in order to examine a particular event. The two are not squeezed into the same general-meeting decision. A request for a special auditor does not stand in for the threshold calculation. In a company that does not meet the threshold, a special auditor can also be discussed for a particular event. That possibility does not give rise to the duty that depends on the general threshold.
The threshold calculation does not say in advance what the audit report will conclude. The report is the auditor's own work. This text does not write the ruling of the report. A favourable or an unfavourable outcome does not come out of itself because the threshold was met. What the report says is read from the report's own text. Even if the minutes show that the auditor was appointed, they do not build the ruling of the report in advance.
Do the accounts and the publication look at the same year?
If the year of the financial statements and the year of the published decision are not the same, the amounts are not added as if they were the same period. Which year's criterion is required is read from the published text's own sentence. If the accounts carry the line named in that sentence, it is compared by the name of the line. If the line is not in the accounts, it is not treated as completed from another row. A rounded amount in an old presentation does not stand in for the published decision. While there is no current publication, this text does not produce a lira figure.
If the type of company has changed in the registry extract, a threshold note made on the old type is not treated as current. The current extract and the current publication are put on the same table. A company bound by its own statute is not treated as audited as a footnote to the general threshold publication. That distinction is not closed before the type in the registry is read. The minutes of a special auditor are not put in place of this threshold note either. The two documents are two pieces of work. The ruling of the report is not written in advance because the threshold was met.
Why the amount is not fixed
The criterion in the published decision is not replaced with a memorised lira figure. A lawyer in Ankara separates, from the file, that the office being in Çankaya does not change the amount of the threshold. The district of the office address does not rewrite the company's accounts or the published text. The amount is looked for in the decision published to the public. The frame that separates the threshold from the appointment of a special auditor and from the setting aside of a general-meeting decision sits on the commercial law page.
Conclusion
The duty is read from the published threshold. The amount is not fixed here. The appointment of a special auditor is in a separate place. The type of company is read from the registry, and the criterion from the published decision. The basis is the Turkish Commercial Code, Law No. 6102.