The role of lock audit issues in the context of auditor's opinion and the quality of audit: A field review

The most critical role of the independent audit activity and the reports published as a result is the effects of the report users on the decisions they will take. It is expected from the independent auditor to evaluate the risks within and outside the enterprise within the framework of the standards, which may significantly affect the information reflected by the financial statements, and to reveal the key audit findings clearly and clearly. Key audit issues are determined among the most risky issues reported to the business management regarding the audited business. In this context, the determination of key audit issues is directly related to the provision of reasonable assurance, the opinion of the auditor and the quality of the audit. With this thesis study, it was determined by the field examination study of the factors that may affect the processes regarding the determination of key audit issues by the auditor, and the possible effects on the quality of the auditor's opinion were analyzed. In this way, it has been thought that it will benefit the practitioners to improve the processes affecting the determination of key audit issues, which are one of the factors affecting the communication power of the audit reports, especially recently, and therefore to increase the quality of the audit. The study consists of three main parts. In the first part, under the main heading of the importance of independent auditing, there are issues such as the profession of independent auditing, expectations from independent audit and claims of business management, as well as literature-supported theoretical information about the application, especially in the independent audit process, especially for key audit issues. In the second part, there are important application-oriented issues such as the changing approaches of independent audit activity over time, risk-oriented audit approach, customer acceptance procedures, evidence collection and reporting. In the third part, the field examination study carried out by the survey method with independent auditors who are actively involved in independent audit activities, and the results and evaluations formed as a result of statistical analyzes in the light of the findings are included.