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Özellikle finansal krizlerle birlikte ortaya çıkan muhasebe skandalları, finansal tablo kullanıcılarının daha fazla bilgi içeren ve daha şeffaf denetim raporları taleplerini ortaya çıkarmıştır. Bu anlamda Uluslararası Denetim ve Güvence Standartları Kurulu’nun (IAASB) yayınladığı ISA 701’e paralel olarak, Türkiye’de Kamu Gözetim Kurumu BDS 701 Kilit Denetim Konularının Denetim Raporunda Bildirilmesi Standardını 2017 yılında Resmi Gazete’de yayımlamıştır. Üst yönetimle iletişim halinde belirlenen ve denetçinin mesleki muhakemesinin etkin olduğu denetimde önem arz eden konulara kilit denetim konuları (KDK) denilmekte ve bu konular arasından kilit denetim konuları seçilmektedir. Bu çalışmada Borsa İstanbul’da faaliyet gösteren imalat sektörüne ait işletmelerin 2017 yılı denetim raporları içerik bakımından analiz edilmiştir. Analiz kapsamında; sektörde hangi KDK’larda yoğunlaşma olduğu, KDK belirleme ölçütleri araştırıldıktan sonra, KDK sayıları, KDK sunulma şekilleri, alt sektör, denetim raporu sayfa sayısı, denetim kuruluşu ve görüş türü bakımından farklılıklar ayrıntısı ile analiz edilmiştir.
Accounting scandals, which emerge specifically with financial crises, revealed the more information and more transparent audit reports demands of users of financial statements. In this sense, The Public Oversight Authority published ISA 701 in 2017 in the Official Gazette in parallel to ISA 701 issued by the International Auditing and Assurance Standards Board (IAASB). The issues determined in communication with the senior management and which are important in the audit where the Professional judgment of the auditor are effective are called as key audit matters (KAM) and key audit matters are selected among these matters. In this study, the independent auditor’s reports for the year 2017 of the companies operating in the manufacturing industry registered in New York City were analyzed for their content.Within the scope of the analysis; after the researches on which KAM are concentrated in the sector, determination criteria of KAMs; numbers of KAMs, thet ypes of KAM ssubmission, the sub-sector, the page numbers of audit reports, independent audit firm and the type of opinion are analyzed with detail. According to the results of analysis of variance, there was no significant difference in the number of KAM of the companies in terms of sub-sectors and the types of independent auditor opinion. Furthermore, it was found that there were significant differences in the number of key audit matters in terms of independent audit companies.
Accounting scandals, which emerge despecially with financial crises, revealed the more information and more transparent audit reports demands of users of financial statements. In this sense, The Public Oversight Authority published ISA 701 in 2017 in the Official Gazette in paralel to ISA 701 issued by the International Auditing and Assurance Standards Board (IAASB). The issues determined in communication with the senior management and which are important in the audit where the Professional judgement of the auditor are effective are called as key audit matters (KAM) and key audit matters are selected among these issues. In this study, the independent auditor's reports for the year 2017 of the companies operating in the manufacturing industry registered in Borsa İstanbul were analyzed for their content.Within the scope of the analysis; after the researches on which KAM are concentrated in the sector, determination criteria of KAMs; numbers of KAMs, thet ypes of KAM ssubmission, the sub-sector, the page numbers of audit reports, independent audit firm and the type of opinion are analyzed with detail. According to results of analysis of variance, there was no significant difference in the number of KAM of the companies in terms of sub-sectors and the types of independent auditor opinion. Furthermore, it was found that there were significant differences in the number of key audit matters in terms of independent audit companies.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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