Özet:

Covid-19 (new type of coronavirus), which emerged in China at the end of 2019 and surrounded the world, was declared as a pandemic by WHO (World Health Organization) on March 11, 2020. The economic uncertainties created by the measures and restrictions applied during the pandemic process have caused various effects on the financial reports that inform the managers or users of the financial statements. The main purpose of the study is to determine the extent to which the Covid-19 pandemic is included in the limited independent audit reports of the banks and its effect on the result reached by the independent auditor included in these reports. For this purpose, the limited audit reports on interim financial information published by the deposit banks in BIST 100 in 2020 were examined. Content analysis and binary logistic regression methods were used to analyze the data.As a result of the research, it was determined that the capital structure of the analyzed deposit banks affected the result reported by the independent auditor in the limited audit report. It was determined that the explanations about Covid-19 in the limited audit reports and the period in which the related report was published did not affect the result reported by the auditor.

Anahtar Kelimeler: