The first definition of tourism was made by Guyer Feuler in 1905 which is primarily known as a service product. Hotel is an establishment that provides paid lodging on a short-term basis. As in industrial and commercial enterprises, accounting also plays an important role in hotel businesses. The purpose of these tasks is to assist the management directly in addition to legal requirements (Demir, 1990). When making management decisions and future planning, business management has to use the data provided by accounting. One of the most important reasons for accounting application is meeting the information needs of business management (Küçüksavaþ, 1997). In the service sector, accounting and auditing are more difficult than other sectors. Since the independent auditor comes to audit to the hotel at the end of the activity period, the activities are completed in the hotel. Usually, public hotels in member countries of the International Federation of Accountants are reporting by International Financial Reporting Standards (IFRSs). The implementation of the International Auditing Standards published by the International Accounting Federation in the tourism sector is also crucial for the prevention of tricks in the sector. The management gaps in the tourism sector are caused by fraud because of the fact that it is the most rapidly affected sector from economic developments. In this study, the characteristics of independent auditing will be examined in a public hotel business under international auditing standards.
Anahtar Kelimeler: Tourism, Hotel management, External Auditing, Accounting