TY - JOUR T1 - KRİTİK/KİLİT DENETİM KONULARININ BIST 30 VE DOW JONES 30 ENDEKSLERİNDEKİ İŞLETMELERİN DENETÇİ RAPORLARI ÜZERİNDEN KARŞILAŞTIRILMASI TT - ANALYSIS OF THE AUDITOR’S REPORTS OF BUSINESSES IN BIST 30 AND DOW JONES 30 INDEX IN TERMS OF CRITICAL/KEY AUDIT MATTERS AU - Sarısoy, Özkan PY - 2021 DA - April Y2 - 2021 JF - Muhasebe ve Denetime Bakış JO - Bakış PB - TÜRMOB WT - DergiPark SN - 1307-6639 SP - 159 EP - 182 VL - 21 IS - 63 LA - tr AB - Bağımsız denetim faaliyetine yönelik yakın tarihimizde özellikle denetçi raporu üzerinde önemli değişikliklersöz konusu olmuştur. Dünyanın farklı bölgelerinde benzer amaçlarla ele alınan bu değişikliklerledenetçi raporuna yeni bir bölüm eklenmesi ve bu sayede denetçi raporundan hareketle kararalan kesimlere daha fazla bilgi sunulması amaçlanmıştır. Genel olarak literatür bu bölümlere yönelikolumlu yaklaşımlar olduğu konusunda kanıt sunmakla birlikte, bilgi değeri bakımından bazı eleştiri veönyargılar da bulunmaktadır. Bu araştırmada öncelikle Amerika Birleşik Devletleri’nde (ABD) uygulamayagiren ‘kritik denetim hususları- (CAM)’ ve ülkemizde uygulamaya giren Uluslararası Denetimve Güvence Standartları Kurulu’nun (IAASB) ‘kilit denetim konuları- (KAM)’ kuramsal olarak karşılaştırılmışardından iki ülkede yayınlanan denetçi raporları üzerinden karşılaştırma yapılmıştır. Genelolarak ülkemizde daha fazla sayıda KAM bildirimi yapıldığı, KAM bildirimlerinin daha uzun metinlerdenoluştuğu ve bildirilen CAM/KAM konuları arasında kategorik farklar olduğu tespit edilmiştir. KW - Kilit Denetim Konuları (KAM) KW - Kritik Denetim Hususları (CAM) KW - Yeni Denetçi Raporları N2 - There have been substantial changes during the current period regarding the independent audit activity,especially on the auditor’s report. A new section has been added to the auditor’s report with thesechanges, which are handled with similar purposes in different parts of the world. In this way, it wasaimed to provide more information to those who make decisions based on the auditor’s report. Althoughthere are generally positive approaches to the new information sections, there were some criticismsand prejudice regarding information value. Firstly, in this research, ‘critical audit matters (CAM)’ inthe U.S. and’ key audit matters (KAM)’ in Turkey were compared theoretically. Then, a comparisonwas made over the auditor’s reports published in the two countries. According to the research results,more KAM statements were made in Turkey have been identified, and KAM sections were consistingof lengthy text. Besides, differences were found between the reported CAM/KAM section categories. CR - Afterman, A.B. (2016). The pcaob's proposed new auditor's report: a sneak peek at what lies ahead. The CPA Journal, Jully, 64-65. CR - Akdoğan, N., Bülbül, S. (2019). 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