As a result of the requests of the information users for the audit reports to be more transparent, both international (IAASB - ISA 701) and national (KGK - BDS 701) regulations were made in the independent audit reports. As a result of these regulations, the concept of “Key Audit Matters-KAM” has taken its place in the independent audit reports. KAM; In the auditor's professional opinion, it is expressed as the most important issues in the audit of the current period's financial statements. Tourism companies are the most affected by the Covıd-19 virus, which was declared a pandemic in 2020. In this context, the aim of the study is to examine the distribution of key audit matters in the audit reports of tourism enterprises before the pandemic (2018) and after the pandemic (2020). For this purpose, the independent audit reports of 11 companies traded on the BIST and operating in the tourism sector were examined. The data were analyzed by content analysis method, and 20 key audit subjects were reported before the pandemic and 16 after the pandemic. It has been determined that there is a decrease in the number of key audit matters compared to the pre-pandemic period.