Özet:

The key audit matters (KAM) have been included in the independent audit process recently and are recognized as an application to make the independent audit process more effective. Above all, the global financial crises experienced, and the complex nature of the financial transactions have revealed new quests in the audit process. In this context, the International Auditing and Assurance Standards Board (IAASB) published the "Communicating Key Audit Matters in the Independent Auditor's Report" (ISA 701) standard to make the independent audit process more efficient and meet the expectations of the stakeholders. By this article, the Public Oversight, Accounting and Auditing Standards Authority has published the independent audit standard 701, which includes the communicating of key audit matters in the independent auditor's statement. With the publication of the standart, identifying key audit matters in the audit process and specifying them in statements has also started. In this study, the audit reports (key audit matters) prepared by independent audit firms since 2017 when the mentioned standard came into force were analyzed within a three-year process, unlike previous academic studies in the BIST Manufacturing sector. In this respect, the study has addressed the development of key audit matters over three years and comparatively analyzed the change/transformation of key audit subjects in independent audit statements over the years on a company basis.

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