Özet:

Independent audit reports play an important role in meeting the need of information users to obtain reliable, needed and comprehensible information. However, interest conflicts, the complexity of financial transactions, the audit scandals, the financial crises have revealed the expectation difference between the auditor and the auditor report users. The audit report is required to contain more information. In order to meet this request, the International Audit and Security Standards Board (IAASB) has published the standard "Information of the Assessment Subjects in the Independent Auditor Report" (ISA 701). In Turkey, the Public Supervision Accounting and Audit Standards Authority has published the Independent Audit Standard 701 (BDS 701) in the same direction. The study focused on the standard and reporting of key audit issues and the content analysis of the key audit issues, importance and descriptions in the 2017 and 2018 audit reports of insurance companies in the Borsa Istanbul 100 index was carried out.

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