Abstract:

Key audits are defined as the topics of more importance than the topics an independent auditor observes during the audit. The BDS 701 standard has made it mandatory that key auditing issues be included in independent audit reports from 2017. The purpose of this study is to determine what the subjects (close subjects of audit) the auditor takes a lot of attention during the audit. For this purpose, an assessment of what the key audit issues are being done by examining the independent audit reports of the Borsa Istanbul Manufacturing Sector. The key auditing subjects reported over the findings of the research have been assessed in the subjects of assets, financial assets, commercial receipts and stocks.

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