BAĞIMSIZ DENETİMDE YENİ BİR YAKLAŞIM: KİLİT DENETİM KONULARI

Yıl 2018, , 65 - 89, 08.06.2018

Aziz Doğan

https://doi.org/10.31460/mbdd.355378

Cited By: 14

Öz

Finansal tablo
kullanıcıları, denetçi raporunun daha fazla bilgi içermesini, özellikle
denetçilerin yaptıkları denetim sonucunda kullanıcılara daha fazla yararlı
bilgi vermelerini istemişlerdir. Daha fazla bilgi içeren rapor taleplerine
karşılık, Uluslararası Denetim ve Güvence Standartları Kurulu (IAASB), denetçi
raporunun iletişim değerini artırmak amacıyla yeni denetim raporlaması projesi
kapsamında yeni ISA 701 “Kilit Denetim Konularının Bağımsız Denetçi Raporunda
Bildirilmesi” standardını yayımlamıştır. Daha sonra Kamu Gözetimi Kurumu (KGK) söz
konusu standardın kabul sürecini başlatmış ve sonunda ISA 701 ile uyumlu BDS
701’i 2017 yılında yayımlamıştır. Yeni denetim standardı denetçinin Kilit Denetim
Konularını (KDK) belirlemesini ve bu konuları açıklayarak denetçi raporunda bildirmesini
zorunlu kılmaktadır.

Bu çalışmanın amacı, cari
döneme ait finansal tabloların denetiminde, denetçinin meslekî muhakemesine
göre en çok önem arz eden konular olarak tanımlanan KDK’yı ve yeni denetim
standardı ISA/BDS 701’e uygun olarak KDK’nın nasıl belirleneceğini ve bağımsız
denetçi raporunda nasıl bildirileceğini incelemek ve açıklamaktır.

Anahtar Kelimeler

Yeni Denetim Raporlaması, Kilit Denetim Konuları, KDK, ISA/BDS701

Kaynakça

• Cordoş, G.S. ve Fülöp, M.T. 2015. “Understanding audit reporting changes: introduction of Key Audit Matters”, Accounting and Management Information Systems, Vol. 14, No. 1, s.128-152. Doğan, A. 2016. “AB Denetim Reformu”, Muhasebe ve Denetim Dünyası, Sayı:2, Temmuz & Eylül s.1-18. Doğan, A. 2017. “Yeni Denetim Raporlaması”, Muhasebe ve Denetim Dünyası, Sayı:4, Ocak & Mart s.1-20. Emami, T. ve M. Motahary, H. 2016. “Key audit matters - the answer? An exploratory study investigating auditors’ possibility to accomplish the purpose of the new audit report”, Master’s Thesis, Uppsala University. FRC (Financial Reporting Council). 2015.Extended auditor’s reports: A review of experience in the first year, March. FRC (Financial Reporting Council). 2016. Extended auditor’s reports: A further review of experience, January. FRC (Financial Reporting Council). 2013. International Standard on Auditing (UK and Ireland) 700 (Revised), June. Gimbar, C. ve Ozlanski, M.E. 2016. “Early Evidence on the Effects of Critical Audit Matters on Auditor Liability”, Current Issues in Auditing Vol. 10, No. 1, s. A24–A33, American Accounting Association, Spring. IAASB (International Auditing and Assurance Standards Board). 2015a. At a Glance: New and Revised Auditor Reporting Standards and Related Conforming Amendments, January. IAASB (International Auditing and Assurance Standards Board). 2011. Consultation Paper: Enhancing the Value of Auditor Reporting: Exploring Options for Change, May. IAASB (International Auditing and Assurance Standards Board). 2013. Exposure Draft: Reporting on Audited Financial Statements - Proposed New and Revised International Standards on Auditing (ISAs), July. IAASB (International Auditing and Assurance Standards Board). 2015b. Final Pronouncements: Reporting on Audited Financial Statements – New and Revised Auditor Reporting Standards and Related Conforming Amendments, January. IAASB (International Auditing and Assurance Standards Board). 2016a. Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2016–2017 Edition, Volume I, IFAC, December. IAASB (International Auditing and Assurance Standards Board). 2012. Invitation to Comment: Improving the Auditor’s Report, June. IAASB Auditor Reporting Implementation Working Group. 2015c. Auditor Reporting – Key Audit Matters, January 30. IAASB Auditor Reporting Implementation Working Group. 2015d. Auditor Reporting – Illustrative Key Audit Matters, January 30. IAASB Auditor Reporting Implementation Working Group. 2016b.The New Auditor’s Report: A Comparison between the ISAs and the US PCAOB Reproposal, May. IAASB (International Auditing and Assurance Standards Board). 2016c. Determining and Communicating Key Audit Matters (“KAM”), June Kachelmeier, S.J., Schmidt, J.J. ve Valentine, K. 2014. The Disclaimer Effect of Disclosing Critical Audit Matters in the Auditor’s Report, September. Kastein, P. ve Siddiqui, S. White Paper on the Auditor’s Reports of Certain UK Companies that Comply with International Auditing Standard (UK and Ireland) 700 (Revised June 2013), https://pcaobus.org/Rulemaking/Docket034/white-paper-on-the-auditor-reports-of-certain-UK-Companies-that-Comply-with-International-auditing-standard.pdf , (Erişim Tarihi: Kasım 2017) KGK, BDS 701 Kilit Denetim Konularının Bağımsız Denetçi Raporunda Bildirilmesi, Resmi Gazete, 09.03.2017/30002. PCAOB. 2011. Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements and Related Amendments to PCAOB Standards, Release No. 2011-003, PCAOB Rulemaking Docket Matter No. 34, June 21. PCAOB. 2016. Proposed Auditing Standard - The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, Release No. 2016-003, Rulemaking Docket Matter No. 034, May 11. PCAOB. 2017. The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, Release No. 2017-001, Rulemaking Docket Matter No. 034, June 1. Sirois, L.P., Bédard, J. ve Bera, P. 2014. The Informational Value of Key Audit Matters in the Auditor’s Report: Evidence from an Eye-tracking Study, May 26.