Impact of the quality of audit evidence on generating auditor's opinion

Audit has shown development and evolution correspondingly with the development of business organizations and economic structures during historical process. It is seen that audit has an important part in creating trust in the financial statements of the institutions with complex organisational structures. Independent auit in all types of audit has a special place in creating trust in the finacial statements and protecting the users of these financial statements from any kind of misleading information in their resolution process. International Standards on Auditing has been created and published in order to maintain a mutual application format for auditing in all around the world and these standards were translated to Turkish. According to these standards, it is expected that the auditor collects sufficient appropriate audit evidence during audit in order to draw reasonable conclusions on which to base auditor'opinion. Appropriateness is the measure for the quality of audit evidence. This research focuses on the impact of the quality of audit evidence over auditor's opinion about the financial statements audited. The aim in this research was to understand the progress of the resolution process of the auditor after the end of the audit. In order to do this, a qualitative research method, semi-structured interview, was applied. During research, interviews were made with ten auditors which have authorization to perform independent audit and has experience from actual audits. Definitive statistics of the interviews were analyzed with MAXQDA 12 programme. As a result of the research, no direct relationship between the quality of audit evidence and the auditor's opinion was found. While determining their opinion, auditors may need to decide according to professional ethic besides their education, experience and professional knowledge. Key words: audit evidence, auditor's opinion, ISA, auditing, quality of audit evidence.