Özet:

Independent auditors report their findings to the parties concerned by examining the reliability of the information provided in the financial statements according to the criteria established in advance. These audit reports are the only means an independent auditor can use to communicate with financial information users and affect decision makers’ decisions regarding the controlled business. In the framework of the work aimed at improving the quality of independent audit, highlighting professional doubts and preventing audit failures by more effectively conducting the audit, the International Audit and Security Standards Board (IAASB) has published the "International Audit Standard 701 Key Audit Matters" standard. This standard requires the determination of key auditing subjects and their disclosure in auditing reports. In this study, key audit issues in the independent audit reports of companies included in the Borsa Istanbul Corporate Management Index in the 2017-2018 years were examined and content analysis was carried out.