Özet:

ISA 701 Communicating Key Audit Matters In The Independent Auditor's Report is a brand new audit standard, added to the International Standard on Auditings. According to the standard entered into force on 09.03.2017 by the Public Oversight Accounting and Auditing Standards Authority of Turkey (KGK), the audit reports on financial statements of the year 2017 will be included a Key Audit Matters (KAM) section. In this study, a questionnaire has been prepared by taking into consideration the standard is put into place the goals that the standard setters are trying to and academics' and auditors report users' drawbacks and the concerns rose about the standard. It was researched whether the auditors conducting independent public external audits who have knowledge in the questionnaire application, audit standards and auditor report have participated in the opinions expressing the targets and concerns related to the standard. The results indicate that the participants expect the implementation of the standard to have positive outcomes on the whole, besides they also have some minor concerns and reservations about certain subjects.

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