Özet:

The reporting of key audit subjects keeps the professional assessment of the auditor in the forefront and brings the attention of the financial tables users of the topics that are considered important in the audit of the financial statements of the during the reporting period. The key audit issues are with the need for information from the financial tables users. It has also been attempted to prevent the circumstances resulting from the auditor’s independent audit activity by providing reasonable guarantees and creating expectations differences between the auditor and the financial tables users. The purpose of the study is to determine how independently controlled enterprises have to adjust to the Non-Material Non-Durant Asset Standard (TMS 38) and the Asset Value Disadvantage Standard (TMS 36) in the accounting, measurement and reporting of non-Material Non-Durant Assets and Value Disadvantages in their Non-Durant Assets and how they have to adjust to the key audit issues and how they are addressed in the audit. In this context; the reflections of TMS 38 and TMS 36 on key audit issues, the BIST 30 index enterprises were analyzed with content analysis and identifying statistics using independent audit reports for 2017, 2018 and 2019 years of activity. According to the findings obtained, the most activated development costs under TMS 38 and the most unlimited life-long non-material assets under TMS 36 (marks, honors, etc.) The low-value test reflects the key control issues. In addition, the independent auditors’ reports have found standardized statements in the statements on how these issues are addressed in the audit.

Özet:

Reporting of key audit matters prioritizes the professional judgment of the auditor and brings the subjects that are considered important in the audit of the financial statements of the companies to the attention of the users. With the reporting of key audit matters, the information needs of the users of the financial statements were met. In addition, it has been tried to prevent situations arising from the fact that the auditor performs the independent audit activity by providing reasonable assurance and creates an expectation gap between the auditor and users of the financial statements.The aim of the study is to determine the extent to which “Intangible Assets Standart” (IAS 38) and “Impairment of Assets Standart" (IAS 36) are reflected in key audit matters that the companies subject to independent audit have to comply within accounting, measurement and disclosure of their intangible assets and impairment in fixed assets. In addition, how these key audit matters were handled in the audit was also examined. For this purpose, the reflection of the independent auditor reports, IAS 38 and IAS 36 on key audit subjects of BIST 30 indexes in 2017, 2018 and 2019 were analyzed with content analysis and descriptive statistics.In line with the findings obtained, "activated development costs" under IAS 38 and "impairment test of intangible assets (brand, goodwill, etc.) with unlimited lifetime" are reflected in key audit issues. In addition, standardized statements were found in the independent auditor reports in the explanations of how these issues were handled in the audit.

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