AN ANALYSIS OF THE BORSA ISTANBUL MANUFACTURING COMPANIES ON THE KEY AUDIT MATTERS

Öz

The key audit matters (KAM) have been included in the independent audit process recently and are recognized as an application to make the independent audit process more effective. Above all, the global financial crises experienced, and the complex nature of the financial transactions have revealed new quests in the audit process. In this context, the International Auditing and Assurance Standards Board (IAASB) published the "Communicating Key Audit Matters in the Independent Auditor's Report" (ISA 701) standard to make the independent audit process more efficient and meet the expectations of the stakeholders. By this article, the Public Oversight, Accounting and Auditing Standards Authority has published the independent audit standard 701, which includes the communicating of key audit matters in the independent auditor's statement. With the publication of the standart, identifying key audit matters in the audit process and specifying them in statements has also started. In this study, the audit reports (key audit matters) prepared by independent audit firms since 2017 when the mentioned standard came into force were analyzed within a three-year process, unlike previous academic studies in the BIST Manufacturing sector. In this respect, the study has addressed the development of key audit matters over three years and comparatively analyzed the change/transformation of key audit subjects in independent audit statements over the years on a company basis.

Anahtar Kelimeler

• Audit Report
• Key Audit Matters
• International Standards on Auditing.

AN ANALYSIS OF THE BORSA ISTANBUL MANUFACTURING COMPANIES ON THE KEY AUDIT MATTERS

Öz

Kilit denetim konuları bağımsız denetim sürecine yakın zamanda dahil olan konulardan biri olup bağımsız denetim sürecini daha etkili kılmaya yönelik bir uygulama olarak kabul edilmektedir. Özellikle dünya genelinde yaşanan finansal krizler ve finansal işlemlerin doğası gereği karmaşık yapısı denetim sürecinde yeni arayışları ortaya çıkarmıştır. Bu kapsamda bağımsız denetim sürecinin daha verimli olması ve tarafların beklentilerini karşılayabilmesi için Uluslararası Denetim ve Güvence Standartları Kurulu (IAASB), “Kilit Denetim Konularının Bağımsız Denetçi Raporunda Bildirilmesi” (ISA 701) standardını yayımlamıştır. Bu standarda paralel olarak Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu tarafından kilit denetim konularının bağımsız denetçi raporunda bildirilmesi içeren bağımsız denetim standardı 701’i yayınlamıştır. Standardın yayınlanması ile denetim sürecinde kilit denetim konularının belirlenmesi ve raporlarda belirtilmesi süreci de başlamıştır. Söz konusu standardın yürürlüğe girdiği 2017 yılından itibaren bağımsız denetim firmalarınca oluşturulan denetim raporları (kilit denetim konuları) Borsa İstanbul İmalat sektörü özelinde daha önce yapılan akademik çalışmalardan farklı olarak üç yıllık bir süreç dahilinde analiz edilmiştir. Bu yönüyle çalışma hem kilit denetim konularının üç yıllık periyotta gelişim durumunu ele almış hem de firma bazında üç yıllık süreçte kilit denetim konularının bağımsız denetim raporlarındaki yıllar içerisindeki değişimini/dönüşümünü karşılaştırmalı olarak analiz etmiştir.

Anahtar Kelimeler

• Bağımsız denetim
• yeni denetim raporları
• kilit denetim konuları

Kaynakça

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