Evaluation of auditor's reports of the audit procedures disclosed within the scope of key audit matters in terms of COVID-19 pandemic

In this study, key audit matters in the independent auditor's reports published for the 2020 (pandemic) financial statements of nutrition, beverage and tobacco companies registered in the BIST manufacturing sector were used as data sources. The audit procedures and types applied to the key audit matters disclosed in the independent auditor's reports were analyzed by content analysis method, which procedures and types were applied within the framework of the independent auditing standards. This research has been focused on why key audit matters disclosed during the pandemic period gain importance, the difficulties faced by auditors during the audit and the alternative methods they use in auditing in the face of these difficulties and whether they provide appropriate, relevant, understandable, adequate and transparent information for financial statement users within the scope of the BDS 701 standard. Key Words: Independent Audit, Key Audit Issues, Accounting Audit