The key audit matters of companies traded in İstanbul Stock Exchange explained in the audit report dated 31.12.2018 were compared regarding sectors, auditing companies and auditing opinion within the scope of the analysis. According to the result of the study, a total of 707 key audit matters in 374 audit reports were explained. The number of the explained key audit matters vary according to the sectors and auditor’s viewpoint. It was concluded that there was a significant difference between the number of key audit matters determined by four major independent auditing companies and the key audit matters determined by other independent auditing companies. Key audit matters were analyzed through a sample formed by active companies in different sectors and the risky fields in terms of the investors in the sectors were revealed.
Primary Language | Turkish |
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Subjects | Business Administration |
Journal Section | MAIN SECTION |
Authors | |
Publication Date | December 31, 2020 |
Submission Date | August 16, 2020 |
Published in Issue | Year 2020 Volume: 22 Issue: 4 |