ANALYSIS OF THE AUDITOR’S REPORTS OF BUSINESSES IN BIST 30 AND DOW JONES 30 INDEX IN TERMS OF CRITICAL/KEY AUDIT MATTERS

Yıl 2021, Cilt: 21 Sayı: 63, 159 - 182, 01.04.2021

Özkan Sarısoy

Öz

There have been substantial changes during the current period regarding the independent audit activity,
especially on the auditor’s report. A new section has been added to the auditor’s report with these
changes, which are handled with similar purposes in different parts of the world. In this way, it was
aimed to provide more information to those who make decisions based on the auditor’s report. Although
there are generally positive approaches to the new information sections, there were some criticisms
and prejudice regarding information value. Firstly, in this research, ‘critical audit matters (CAM)’ in
the U.S. and’ key audit matters (KAM)’ in Turkey were compared theoretically. Then, a comparison
was made over the auditor’s reports published in the two countries. According to the research results,
more KAM statements were made in Turkey have been identified, and KAM sections were consisting
of lengthy text. Besides, differences were found between the reported CAM/KAM section categories.

Anahtar Kelimeler

Key Audit Matters (KAM), Critical Audit Matters (CAM), New Auditor's Report

KRİTİK/KİLİT DENETİM KONULARININ BIST 30 VE DOW JONES 30 ENDEKSLERİNDEKİ İŞLETMELERİN DENETÇİ RAPORLARI ÜZERİNDEN KARŞILAŞTIRILMASI

Öz

Bağımsız denetim faaliyetine yönelik yakın tarihimizde özellikle denetçi raporu üzerinde önemli değişiklikler
söz konusu olmuştur. Dünyanın farklı bölgelerinde benzer amaçlarla ele alınan bu değişikliklerle
denetçi raporuna yeni bir bölüm eklenmesi ve bu sayede denetçi raporundan hareketle karar
alan kesimlere daha fazla bilgi sunulması amaçlanmıştır. Genel olarak literatür bu bölümlere yönelik
olumlu yaklaşımlar olduğu konusunda kanıt sunmakla birlikte, bilgi değeri bakımından bazı eleştiri ve
önyargılar da bulunmaktadır. Bu araştırmada öncelikle Amerika Birleşik Devletleri’nde (ABD) uygulamaya
giren ‘kritik denetim hususları- (CAM)’ ve ülkemizde uygulamaya giren Uluslararası Denetim
ve Güvence Standartları Kurulu’nun (IAASB) ‘kilit denetim konuları- (KAM)’ kuramsal olarak karşılaştırılmış
ardından iki ülkede yayınlanan denetçi raporları üzerinden karşılaştırma yapılmıştır. Genel
olarak ülkemizde daha fazla sayıda KAM bildirimi yapıldığı, KAM bildirimlerinin daha uzun metinlerden
oluştuğu ve bildirilen CAM/KAM konuları arasında kategorik farklar olduğu tespit edilmiştir.

Anahtar Kelimeler

Kilit Denetim Konuları (KAM), Kritik Denetim Hususları (CAM), Yeni Denetçi Raporları

Kaynakça

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