Özet:

This study aims to reveal the problems of auditors in the process of the audits of opening balances and to analyze whether the audits can be done properly. In this study, the interview method, one of the qualitative research methods, was applied and the data obtained from eight auditors was analyzed through content analysis. At the end of the study, it was concluded that the biggest problem which the auditors face during the audits of opening balances is experienced in the process of transferring the additional records which is a must for the adaptation to Turkish Accounting Standards into the period-end tables prepared based on the Tax Procedure Law. It was also determined that the audit of opening balances is related to the reliability level of the customers towards the firms and the audit firms which is successful in the customer acceptance process don’t need to the audits of opening balances.

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