Özet:

(The Investıgatıon Of Audit Reports And Audit Opinions Of The Companies Traded In Istanbul Stock Exchange According To Auditing Companies) This article investigates audit reports and audit opinions of the companies traded in Istanbul Stock Exchange. For this purpose, audit reports of the companies have been investigated for their conformities in International Standards on Auditing and Capital Markets Board of Turkey communiqué. It has been investigated if a relationship exists between the audit opinions and auditing companies; and the conformity of the audit reports in former arrangements and standards and auditing companies. According to the results obtained from investigation data: a) Sensitivity levels get differentiated in accordance with audit reports of the auditing companies. b) Preparing the audit reports in respect of former arrangements and standards make the audit report differentiated. c) Audit reports have been arranged generally by the four big auditing companies. d) Qualified audit reports and qualified audit reports with the added paragraph have been arranged generally by the big four auditing companies, unqualified and disclaimer audit reports have been arranged by the auditing companies except of the big four. e) Qualified audit opinions with the added paragraph get differentiated in accordance with the auditing companies. f) Audit opinions do not get differentiated inaccordance with the arrangements.

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