Özet:

This study aims to determine the levels of readability of the paragraphs based on the opinion in the audit reports of the companies audit opinion in addition to the positive opinion on the result of independent audit. In accordance with the specified purpose, the audit reports published between 2017-2022 of the companies operating in the BIST manufacturing sector have been examined and 81 audit reports of 28 companies of the mentioned years have been included in the research because the audit opinion has been outside the positive opinion. The study applied the tests of Kruskal Wallis-H and Mann-Whitney-U, which were from the statistical tests of the Fireman readability index as a method. The analysis resulted in the fact that in the manufacturing sector have the readability levels of paragraphs of the view base of approximately 61,00% in difficult/very difficult levels, the sub-sector of the view base of paragraphs in the manufacturing sub-sector is the food, beverage and tobacco sub-sector, and that there is no meaningful relationship between the level of training of the auditor, the audit opinion and the sub-sector and the view base paragraphs of the view base of the readability level.

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