In terms of responsibility according to the Law on Audit, "the legal entity of the audit shall bear responsibility for the audit findings with its own funds," and according to the Law on Companies, "the audit organization shall be responsible with its own funds for damages arising from the audit conclusions made by it." Therefore, there is a risk that auditors may be held responsible for issuing incorrect audit conclusions and providing inaccurate information to users of reports. Consequently, auditors must be attentive to their own development, knowledge enhancement, adherence to a high level of professional ethics, and maintaining independence. This is crucial for professionals working in this field.