Maddi olmayan duran varlıklar ve varlıklarda değer düşüklüğü standartlarının kilit denetim konularına yansıması

Abstract

Reporting of key audit matters prioritizes the professional judgment of the auditor and brings the subjects that are considered important in the audit of the financial statements of the companies to the attention of the users. With the reporting of key audit matters, the information needs of the users of the financial statements were met. In addition, it has been tried to prevent situations arising from the fact that the auditor performs the independent audit activity by providing reasonable assurance and creates an expectation gap between the auditor and users of the financial statements.The aim of the study is to determine the extent to which "Intangible Assets Standart" (IAS 38) and "Impairment of Assets Standart" (IAS 36) are reflected in key audit matters that the companies subject to independent audit have to comply within accounting, measurement and disclosure of their intangible assets and impairment in fixed assets. In addition, how these key audit matters were handled in the audit was also examined. For this purpose, the reflection of the independent auditor reports, IAS 38 and IAS 36 on key audit subjects of BIST 30 indexes in 2017, 2018 and 2019 were analyzed with content analysis and descriptive statistics.In line with the findings obtained, "activated development costs" under IAS 38 and "impairment test of intangible assets (brand, goodwill, etc.) with unlimited lifetime" are reflected in key audit issues. In addition, standardized statements were found in the independent auditor reports in the explanations of how these issues were handled in the audit.