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- Title
BORSA İSTANBUL VE LONDRA BORSASI İMALAT SANAYİ SEKTÖRÜ ŞİRKETLERİ DENETÇİ RAPORLARINDA BİLDİRİLEN KİLİT DENETİM KONULARININ İNCELENMESİNE YÖNELİK BİR ARAŞTIRMA.
- Authors
GÖZÜAÇIK, Güneri; ANIL KESKİN, Duygu
- Abstract
In order to ensure that the auditor's report is better understood by the target financial statement users, by providing greater transparency in the audit, and thereby increasing the communication value of the report; the key audit matters that are required to be disclosed under standard 701, are those that of the most importance matters in the audit of financial statements according to the auditor's professional judgment. In this study, the key audit issues reported in the auditors' reports for the years 2017-2020 of the companies registered in the manufacturing industry sectors of Istanbul Stock Exchange and London Stock Exchange were examined by content analysis method in terms of number and types.
- Publication
Financial Analysis / Mali Cozum Dergisi, 2023, Vol 33, Issue 175, p39
- ISSN
1303-5444
- Publication type
Academic Journal