According to Turkish law, cooperatives are regulated as a partnership for the purpose of protecting certain economic interests of their members, particularly the needs of their profession or livelihood. To achieve this pur- pose, cooperatives are expected to utilise the tools of cooperation, solidarity, and suretyship. Despite a long history, the development in cooperative law is still ongoing in Turkiye. The lack or insufficiency of audit plays an important role in the underdevelopment of cooperatives. Cooperative auditing is the examination of the structure and activities of a co-operative by authorised persons and/or bodies to determine whether there are any errors or omissions in the law, the statute, and the decisions of the general assembly. In comparative law, examples are important in this process. In this study, the England has been included in the comparison because it is regarded as the country where cooperative practices originated in the historical development process and because it has a history of successful cooperative practices. Consequently, this study examines cooperatives and the supervision of cooperative in terms of Turkish and English law. Therefore, the concept of cooperative and their historical development are discussed firstly, and after, the auditing of cooperatives is examined in terms of Turkish and English law.