Human Resources Policy

Service quality is an essential mission for the team of Türkmen. The Board, the team of partners, assume ultimate responsibility about the quality of the service provided and the system of the quality control.

Türkmen devotes sufficient time and resources for the continuous development and support of its quality control policies.

Türkmen assigns appropriate personnell with the required professional skills and competences to perform the tasks in line with professional standarts and regulation.

The Circle of Quality

There is a quality circle in Türkmen. It has two components. Training and team spirit.

Türkmen seeks to establish in the quality of engagement performance:keep all policies and procedures up-to-date which comply with applicable engagement standarts; Uses the methods of the significant judgement techniques. And issues the report Türkmen selects individuals of integrity with the capacity to develop the capabilities and competence necessary to perform the firm.s work.

Türkmen provides the necessary training resources and assistance to enable personel to develop and maintain the required capabilities and competence.

In addition, Türkmen attaches great importance whether appropriate consultations executed.

ocuments and implements the resulting conclusion, in accordance with the evidence obtained.

Training: Quality is a human parameter. Türkmen recruits highly calibre individuals.

Successful undergraduate background as trainees and experienced and specialized professionals as auditor and higher level positions.

Where internal technical and training resources are unavailable, Türkmen, use a suitably qualified external person for that purpose.

Sevice quality depends on the professional skills and dateness of their knowledge. Türkmen provides necessary conditions and allocates sufficient resources for training. On the job training, internal training sessions and outbound training programs are the elements of acquiring knowledge and achieving skill development.

Team Spirit: Each audit team is comprised with 4-auditors. 3-CPAs and the chief auditor as chartered accountant. In each team there are two auditors, one senior auditor and a chief auditor. The works prepared by the auditor is subject to detection senior auditor.s detection. The check-list supervised by the senior auditor. Based on the check-list, the audit report is written by the senior auditor. The final report is prepared. The report prepared by the team is cross-checked by the two chief auditors. Content, regulatory aspects and writing of the report is reviewed by the the chief auditors.

Türkmen, communicates with the relevant parties as a result of identification and recommendation for appropriate remedial action so that they can be able to correct actions.

The Client Satisfaction Questinaire is prepared. Based on the outcome of the questinaire, the management office prepares a Semi-Annaual Quality Control Review. The Review is disclosed by the management office.

Based on the Review, in order to increase the service quality and the client satisfaction, the Board determines the necessary precautionary measures. And make the announcement. The Board appoints one of the members as the quality supervisor for one year.

Türkmen allocates sufficient resources as in the form of capital and the pesonnel, for the development and support of the quality of the service it provides.

Service quality is essential a corporate mission for Türkmen. Our firm.s managing board of partners assume ultimate responsibility for our system of quality control

The effective control policy of Türkmen explains the planned detection risk and the audit risk model, inherent risk, control risks and the relationship between materiality and audit risk.

Türkmen attaches great importance to the feedback on operative quality control procedure by our own personell. Therefore,it encourages its personel to communicate their view, opinion and/or concerns on quality of the service they provide.

Replacement

Türkmen accepts to replace the the team or a member of an auditing team that, can not establish a professonal contact with the client personnell or becomes insufficient.

Engagement Performance

Türkmen invest in the quality of engagement performance: Keep all policies and procedures up-to-date of which comply with the currrent applicable engagement standarts; And use the methods in the judgements and reports.

Türkmen assigns adequate number of staff with the necessary skills and competence with sufficient time to perform the engagements, in accordance with the regulation and professional standards. It.s important for us that, all members of the engagement team understands the objectives of the work they perform.

In addition, Türkmen attaches importance to whether appropriate consultations have made and the

resulting conclusion documented and implemented. The evidence obtained must be sufficient and appropriate to support the report and the objectives of the engagement procedures have been achieved