For citations:

Yespergenova L.R., Dosmanbetova A.S., Baisheva Y.D., Dzhakisheva U.K. The impact of auditor independence and professional ethics on the quality of financial statement audits. Bulletin of "Turan" University. 2026;(1):9-24. (In Kazakh) https://doi.org/10.46914/1562-2959-2026-1-1-9-24