Ayşegül CİĞER, Gizem ÇOPUR VARDAR, Bülent KINAY

BAĞIMSIZ DENETÇİ RAPORLARINDA YER ALAN KİLİT DENETİM KONULARININ ANALİZİ: BORSA İSTANBUL ÖRNEĞİ

Bu çalışmanın amacı, bağımsız denetçi raporlarında sunulan KDK’nın (KDK alt başlığı, sayısı, öncelik sırası, finansal tablo sunum türü vb.) sektöre ve denetim firmalarına göre frekans analizini yaparak mevcut durumu ortaya koymaktır. Bu amaçla, Borsa İstanbul (BİST)’te faaliyet gösteren 515 şirketin 2017 hesap dönemine ait bağımsız denetçi raporlarındaki KDK incelenmiştir. En çok sunulan ilk dört sıradaki KDK sırasıyla, hasılat, ticari alacaklar, maddi duran varlıklar ve stoklar olarak tespit edilmiştir. Hasılat konusu, tüm KDK sıralarında yer alan tek konu olarak ortaya çıkmıştır. BİST’de en çok şirketin olduğu imalat ve mali kuruluşlar sektörlerinde, KDK sayısı ortalamalarının sırasıyla 2 ve 1 olduğu tespit edilmiştir. Konsolide finansal tablolarda ise KDK sayısı 2’den fazladır. Bağımsız denetçi raporlarında bilgi teknolojileri denetimi, cari dönem vergi, faaliyet ve finansal kiralama konularının 1 ve 2. sırada yer verilmemektedir. KDK sayısı denetim firmaları açısından incelendiğinde 4 büyük denetim firmasının diğer denetim firmalarına göre daha az KDK bildirdiği ortaya çıkmıştır. Belirlenen her bir KDK alt başlığına ilişkin sunum sayısının (%) ve KDK alt başlığının sunumunda öncelik sırasının sektöre göre farklılaştığı tespit edilmiştir.

THE ANALYSIS OF KEY AUDIT MATTERS IN INDEPENDENT AUDITORS’ REPORTS: THE CASE OF BORSA ISTANBUL

The purpose of the study is to reveal the current situation of KAM presented in independent auditor’s reports (the subheading of KAM, number of KAM, report order of KAM, presentation type of financial statements) according to the sector and audit firms by frequency analysis. For the purpose, the KAM were examined in the independent auditor’s reports of the 2017 reporting period of 515 companies quoted in Borsa Istanbul (BIST). The most common KAM are determined as revenue, trade receivables, tangible assets and inventories respectively. Revenue has emerged as the only issue that takes place in all presentation order of KAM. In the manufacturing and financial institutions sectors where the most companies are quoted in BIST, the average number of KAM has been determined 2 and 1, respectively. In the consolidated financial statements, more than 2 KAM are reported. In the independent auditor’s reports, information technology audit, current tax, operating and financial leasing issues are not included in the 1st and 2nd place. When the number of KAM reported analyzed according to the audit firms it is revealed that, Big 4 audit firms reported less KAM than other audit firms. It has been determined that the number of presentations related to the subheading of each defined KAM (%) and the order of priority in the presentation of the KAM subheading differ according to the sector.

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