It is important that independent auditing, which has gained importance after the Turkish Commercial Code No. 6102 entered into force, is perceived correctly by professional accountants. The purpose of this research in that context is to study the views of accounting people working in the Western Mediterranean Region (Burdur, Antalya, Isparta) on independent audit. The questionnaire method was used as the data collection tool and a total of 208 professional members working in the Western Mediterranean Region were asked questions about descriptive and independent audit. The data were analyzed and the frequency distribution, one-way analysis of variance (ANOVA) and Post hoc tests were applied to the data obtained from the questionnaire. As a result of the study, it was determined that there was a statistically significant difference between the professional viewpoints of the independent audit depending on the provinces where they practice the profession and 13 hypotheses of the study was accepted.