Changing independent audit appoarch, key audit matters and trading on Borsa İstanbul a research on bussiness

In recent years, as a result of the fluctaution in the economic world, independent auditer have difficulty in expressing possitive or negative opinion. The ISA 701 Standard has been published to make the auditor's report more reliable and easier to communicate. In 2017, The Publıc Oversight Autherity issued BDS 701 following to adoption process. This standard required the determinating of key audit matters and the reporting of these matters in the auditors report. This study examines, this ben approach in the indepented auditing, aims to explain the importance of key audit matters, by examining the matters that will be taken in the consideration their implemantation and covering them in their practies in other countries. Prepared by the International İndependent Auditing and Assurance Standards Board(IAASB) and published by the İnternational Fedaration of Accountants(IFAC), BDS 701 "Reporting of Key Auditing Matters in Independent Auditor Report" sets out the key auditing matters and responsibilities for the auditor. In 2018, 100 companies traded on Borsa Istanbul conducted a survey on key audit issues, revealing the key audit issues identified by the audit firms and investigating which produres were explained in the auditor reports. This examines why the key audit issues described become important, what the audited company should pay attention to, and what methods the auditing company applies when dealing with these key audit matters.