Abstract:

By the year 2020 of December, with the spread of the coronavirus worldwide, various restrictions have been imposed. These restrictions have also affected the financial statements and audit work of the companies. In this study, interim financial statements and limited audit reports of companies included in the BIST-100 during the Covid-19 period were examined. The aim of this study is to investigate to what extent the companies included in BIST-100 include the effects of COVID-19 in their interim financial statements and limited audit reports. As a result of the study, it was determined that 99 companies included the effects of Covid-19 in their financial statements. In addition, it was seen that only 5 companies included statements about the effects of Covid-19 in the limited audit reports. It was determined that most of the companies that included the effects of Covid-19 in the limited audit report showed these effects under the same heading "Attention Aware". In the reports of the five companies that included the Covid-19 effect in their review of financial statements, no additional statements were made regarding whether they benefited from remote control techniques due to Covid-19 during the audit. Further, in these reports, there is no explanation that companies used additional audit tools due to the pandemic.

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