Kiireselle~me ve global entegrasyon siireciyle birlikte rekabet olgusununvarhgl daha gii<;li.i bir bi<;imde hissedilmeye ba~lanml~tH. Ekonomik birimler sozkonusurekabet ortammda iktisadi faaliyetlerinin siirekliligini saglamC),k ve karlanm maksimizeetmek i<;in kaynaklanm, ticari yapl ve kiiltiirlerini yeniden degerlendirip, kendilerineuygun olan rekabet stratejisini se<;meli ve bu dogrultuda faaliyetlerine devametmelidirler.Bu <;ah~mada, firma, endiistri ya da ulusal <;apta uygulanabilecek rekabetstratejisi altematiflerine dair bir literatiir ara~tlrmasl yapllarak, se<;ilecek stratejilerinozellikleri ve olasl sonu<;lan belirlenmi~tir.c;ah~maYl aydmlatmak amaclyla baglmslz dl~ denetim sektOrii incelenerek,sektOriin ozellikleri ve uygulanan rekabet stratejileri tespit edilmi~tir. Buna gore,sektorde genelde odaklanma ve farkhla~ma stratejileri uygulanmiikla birlikte, ozellikleson donemlerde birle~me ve satmalma stratejilerinin on planda oldugu saptanml~tlr

Entity of the competition fact has been started to felt stronger withglobalisation and integration times. In this occasion , economic units must reevaluatetheir sources, trading structures and cultures; choose the best competition strategy forthemselves and continue their activities in this way for getting the activity permanencyand profit maximization.In this case, a literature researching was done and l<l;ter specified strategycharacters and possible results regarding to alternative strategies that applicable forfirm, industry and national scopes.For light up to this thesis study, the audit sector was examined and sectorfeatures and applied competition strategies fixated. According to this ; focus anddifferantiation strategies are applied generally, but along with this, merger andacquisition strategiesare in vogue especially at the last times.

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