期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2018
期号：52
页码：47-70
语种：English
出版社：Erciyes University
摘要：Key audit matters are defined as the most important matters that auditors pay attention to during audit process.With the standard numbered as BDS 701 issued in 2017,it has been mandatory to use key audit matters in independent audit reports.Aim of this research is to determine which matters (key audit matters) does auditors pay attention in the course of audit process.With this scope,independent audit reports of companies that reside in Borsa İstanbul Manufacturing Sector has been investigated to make an assessment about what key audit matters are.According to the results of the research,most reported key audit matters are;Revenue,Tangible Fixed Assets,Trade Receivables and Inventories.
其他摘要：Kilit denetim konuları,bağımsız denetçinin,denetim esnasında dikkat gösterdiği konulardan en çok önem arz edenleri olarak tanımlanmaktadır.Yayınlanan BDS 701’nolu standart ile 2017 yılından itibaren kilit denetim konularına bağımsız denetim raporlarında y
关键词：Independent Auditing;Independent Audit Report;Key Audit Matters;Borsa Istanbul
其他关键词：Bağımsız Denetim;Bağımsız Denetim Raporu;Kilit Denetim Konuları;Borsa İstanbul
