Özet:

In recent years, it has become necessary for audit reports to contain more information for users. In this context, in 2017, the Public Oversight Accounting and Auditing Standards Authority published the auditing standard numbered 701 regarding key audit matters in our country. Key audit matters are the issues that the independent auditors attach most importance to and put the most effort into. Within the scope of the study, the independent audit reports of the enterprises included in the BIST 100 index within the framework of the audit standard numbered 701 were examined and analyses of the key audit matters were included. As a result, it has been observed that the most key audit matters on average per enterprise were included in the audit reports of companies operating in the Electricity, Gas and Steam sub-sector. The key audit matters most frequently reported related to financial instruments, revenues and property, plant and equipment, and investment property. However, it was determined that firms other than big four audit firms reported more key audit matters compared to big four audit firms. In addition, the results obtained were compared with similar studies in the international literature on the basis of sector, number of enterprises, subject and audit firm, and generally different results were obtained.

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