Review of Critical Accounting Estimates in the Context of Key Audit Matters

Yıl 2021, Sayı: 65, 23 - 37, 03.08.2021

Ayça Zeynep Süer

Öz

In contemporary times, as factors of uncertainty are increasingly intensified, the amounts included in financial statements based on critical accounting estimate (CAE) disclosures are increasing. Due to the nature of accounting estimates and assumptions, with attending high levels of uncertainty, they are among the significant issues of focus for auditors and are expected to reflect key audit matters in audit reports. In this study, the “Critical Accounting Estimates and Assumptions” announced in the footnotes of the 2020 financial statements of companies included in the Borsa Istanbul 30 (BIST30) index and “Key Audit Matters” (KAMs) in the companies’ audit reports were examined. BIST30 companies were then classified according to sector and the CAE disclosures and assumptions reflected in the KAMs were determined. This study provide insight into the interrelation between CAE disclosures and KAMs, and also aims to be informative to financial statement users regarding to pervasive impact of CAE on financial reports.

Anahtar Kelimeler

Critical accounting estimates, key audit matters, financial reports, audit reports

Önemli Muhasebe Tahminlerinin Kilit Denetim Konuları Çerçevesinde İncelenmesi

Öz

Belirsizlik faktörlerinin giderek yoğunlaştığı günümüz koşullarında önemli muhasebe tahmin ve varsayımlarına dayalı olarak finansal tablolara alınan tutarların büyüklüğü artmaktadır. Muhasebe tahmin ve varsayımlarının yüksek düzeyde belirsizlik içeren doğası sebebiyle bağımsız denetim sırasında denetçi için önem arz eden konular arasında yer alarak denetim raporlarında kilit denetim konularına yansıması beklenmektedir. Bu çalışmada, BİST30 endeksinde yer alan şirketlerin 2020 yılı finansal tablolarının dipnotlarında açıkladıkları “Önemli Muhasebe Tahmin ve Varsayımları” ve bağımsız denetim raporlarında yer alan “Kilit Denetim Konuları” incelenmiştir. İnceleme kapsamında; BİST30 şirketleri sektörlerine göre sınıflandırılarak kilit denetim konularına yansıyan önemli muhasebe tahmin ve varsayımlarının tespiti yapılmıştır.

Anahtar Kelimeler

Önemli Muhasebe Tahminleri, Kilit Denetim Konuları, Finansal Raporlar, Denetim Raporları

Kaynakça

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