Covi̇d-19 Pandemi̇si̇ni̇n Sinirli Bağimsiz Deneti̇m Raporlari Üzeri̇ne Etki̇si̇: Türk Bankacilik Sektörü Örneği̇

Mart 2020 itibariyle pandemi olarak ilan edilen Covid-19 salgının yarattığı belirsizlik ortamı özellikle turizm sektöründe faaliyette bulunan işletmeleri ciddi boyutta etkilemiştir. Turizm sektöründe faaliyette bulunan işletmeler süreklilik başta olmak üzere çok sayıda riskle karşı karşıya gelmişlerdir. Çalışmamızın amacı bu risklere ilişkin yapılan açıklamaların incelenmesidir. BİST'te işlem gören 11 adet halka açık turizm şirketinin karşılaştıkları riskler, faaliyet raporları ve finansal tablo dipnotlarında yer alan bilgiler pandemi öncesi ve sonrası incelenmiştir. Çalışma sonucunda, şirketlerin pandemi sürecinde daha fazla riskle karşı karşıya kaldıkları ve yapmış oldukları risk açıklamalarının sayısının arttığı ve pandemi öncesi ve sürecinde açıkladıkları risk türlerinde de farklılıklar olduğu belirlenmiştir.

Section: Methodsmentioning

confidence: 99%

Section: Metodoloji̇unclassified

Risk Disclosure of Public Tourism Companies Before and After Covid-19

Koç

Özkan²

2022

“…However, audit reports concluded that Covid-19 had no discernible influence on the business's continuity or the status of expressing an opinion other than an unqualified one. Deniz (2021) determined that while the capital structure of deposit banks influenced the review report's opinion, the explanations for Covid-19 and the time during which the report was published had no effect on the audit opinion. Hay, Shires, and Dyk (2021) found that COVID-19 was initially expected to impact audit results significantly, but the resulting impacts were much less significant.…”

Section: Literature Reviewmentioning

confidence: 99%

Deneti̇m Raporlarindaki̇ Covid-19 Açiklamalari İle İli̇şki̇li̇ Faktörler

Çelikay

2022

This study aims to determine which auditor or business characteristics are associated with the mention of COVID-19 in audit reports. In this context, 475 audit reports of the 2020 financial statements were examined, and reports that mentioned COVID-19 in key audit matters, the emphasis of matter, or other matters paragraphs were identified. As a result of the logistic regression analysis, it was determined that COVID-19 was mentioned more in the audit reports of the larger firms, firms in the sustainability index or the manufacturing sector, and the audits carried out by the Big 4. On the other hand, the gender of the auditor, indexing in the corporate governance index, and the profit of the enterprise are the variables whose effect cannot be determined. The study's findings are significant in that they shed light on several elements influencing the auditor's decision-making process and assess whether the explanation paragraphs are effective preventing the uniformity of the audit reports.

An Analysis Related to Independent Auditor’s Reports in Which Qualified Opinions Are Issued on Firms Listed in the Bist-100 During the Covid-19 Period

ULUDAĞ

2022

COVID-19 pandemic and related possibilities of negative effects of gathering sufficient and appropriate audit evidence in the audit process and/or the material uncertainty related to going concern are believed to influence independent auditor’s reports. Hence this paper analyzes modified opinions issued for firms listed in the BIST-100 in 2020. Among these reports, there are 16 qualified opinions but no disclaimer of opinion or an adverse opinion. A detailed examination of qualified opinions regarding the basis for the opinion and a content analysis of additional explanations provided, COVID-19 pandemic is not found as an important factor in the formation of a qualified opinion.