Özet:

The aim of this study is to identify key audit issues within the framework of the Independent Audit Standard (BDS) 701 listed in the independent audit reports of companies in the Bursa Istanbul (BIST) Transport Index for the period 2019-2021. In line with this objective, the independent audit reports of the companies in the Borsa Istanbul Transport Index have been examined and evaluated on key audit issues. Method - In the study, the content analysis of the quality research methods was used. Independent audit reports published by companies trading in the BIST Transport Index in 2019, 2020 and 2021. The key audit subjects in the independent audit reports have been identified, the reason for reporting them as key audit subjects, the results have been evaluated by analysing the procedures for the key audit subjects of the independent audit companies with detail Results - In the study, the key audit subjects in the independent audit reports of the BIST Transport Index companies in 2019, 2020 and 2021 have been identified. The study found that the key audit issues most by the companies in the BIST Transport Index in 2019, 2020 and 2021 were the recording of revenue, the determination of passenger flight obligations and the accounting of the frequency flight program obligations. Discussions - The key audit issues in independent audit reports have been determined to be more specific to the audit and company, rather than general and standard expressions, so that information users can obtain information that is appropriate, understandable and transparent to their needs. As expected from an independent auditor, the number of key audit issues in the report, the importance of the subjects and the descriptions on the approaches to the audit are specific to the sector and in accordance with legislation.

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