(Examination of the Auditor's Reports Given in the Scope of BDS 570 in Terms of Communication Value)

Abstract

Purpose – The purpose of this study is to evaluate the communication value of the auditor reports under BDS 570, which emphasizes significant uncertainty regarding the continuity of the enterprise. Design/methodology/approach – In this context, the auditor reports of companies other than the financial sector companies traded on Borsa Istanbul in 2018 were analyzed by content analysis method within the scope of BDS 570. Findings – The findings of the research showed that the issues within the scope of BDS 570 are not presented in the auditor reports under the heading of the appropriate section in the relevant standard, but under different sections or headings. Discussion – This situation is considered as a situation that may undermine the transparency and consequently the communication value of the auditor's report.