Özet:

The objective of this study is to identify a number of factors affecting the opinions in the audit reports by examining the conceptual framework of the Independent Audit Standard 700-Independent Audit Reports Standards Creation and Reporting. Today, public must present their financial statements in accordance with certain standards and with a certain reasonable confidence. This reasonable confidence also emphasizes the opinions given by independent audit bodies. The Independent Audit Standards-700 (BDS-700) Conceptual framework examination and reporting standards on financial statements indicate the steps to be taken when reporting the auditors’ opinions. In addition, it is necessary to identify the requirements for independent audit reports to be effective and to examine the types of opinions of audit reports. The importance of these types of opinions is highlighted by explaining the types of positive, negative, conditional and avoidance of reporting in the independent audit reports. With this aim, researching audit reports between 2011-2018 resulting from the company’s highest market value and volume of transactions in the BIST 50 index, the variables that could affect the views in these reports have been identified. The variables used with literary support are determined as the company size, the company debt ratio, net profit, growth, the company size, return asset/short-term foreign resources, net work capital/total assets and market value/deference value. According to the findings, the fact that the audit companies are among the four major companies, affects the corporate debt structure, growth rates and net working capital audit views.

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