GENİŞLETİLMİŞ DENETİM RAPORLARI: DEĞİŞİMLER, ETKİLER VE YÖNELİMLER

Öz

Genişletilmiş denetim raporları, denetçilerin piyasa ile etkileşiminde son yetmiş yıllık süreç içerisinde yapılan en önemli reformlardan biridir. Bu raporlarla getirilen kilit denetim konuları (KAMs) ve kritik denetim konuları (CAMs) aracılığıyla piyasalarla yeni bir iletişim kanalı kurulması hedeflenmiştir. Böylece denetim riskleri, denetçi muhakemesi ve denetim kapsamına ilişkin finansal tablo kullanıcılarına süreçle ilgili şeffaflık sağlanması ve verecekleri ekonomik kararların kalitesini artırılması amaçlanmıştır. Ancak mevcut bulgular hedeflenenin aksine karmaşık sonuçlar ortaya koymuş ve düzenlemenin piyasa üzerindeki etkileri konusunda fikir birliği sağlanamamıştır. Ulusal literatür değerlendirildiğinde ise çalışmaların ağırlıklı olarak içerik analizlerine odaklandığı ve uluslararası literatürle kıyasla hedeflenen piyasa tepkisi ve yatırımcı davranışları üzerindeki bulguların sınırlı kaldığı görülmüştür. Minutti-Meza (2021) yeni raporlama metriklerin yetersiz olduğunu belirterek genişletilmiş denetim raporlarının geleceğe yönelik sadece bir ilk adım olabileceği ifade etmiştir. Bu bağlamda, standart belirleyiciler, bulgular ve finansal tablo kullanıcılarının ihtiyaçlarını da dikkate alarak bilgi içeriğini ve kalitesini geliştirmeye devam etmelidir.

Anahtar Kelimeler

• Genişletilmiş Denetim Raporları
• Kilit Denetim Konuları
• Kritik Denetim Konuları
• Şeffaflık

EXPANDED AUDIT REPORTS: CHANGES, EFFECTS AND TRENDS

Öz

Expanded Audit Reports represent one of the most significant reforms in the auditor-market interface over the past seventy years. The introduction of Key Audit Matters (KAMs) and Critical Audit Matters (CAMs) within these reports aims to establish a novel communication channel with financial markets. Consequently, the objective is to enhance transparency for financial statement users regarding audit risks, auditor judgment, and audit scope, thereby improving the quality of their economic decision-making. However, contrary to expectations, empirical findings have yielded mixed results, and no consensus has been reached regarding the regulation’s impact on the market. An evaluation of the Turkish literature reveals that studies have predominantly focused on content analysis, while findings concerning market reactions and investor behavior remain limited compared to the international literature. Minutti-Meza (2021) argues that the new reporting metrics are insufficient, suggesting that expanded audit reports may serve merely as a preliminary step toward future developments. In this context, standard setters should continue to enhance information content and quality.by taking into account both empirical findings and the evolving needs of financial statement users.

Anahtar Kelimeler

• Expanded Audit Reports
• Key Audit Matters
• Critical Audit Matters
• Transparency

Kaynakça

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