COVID-19 emerged in the People’s Republic of China in December 2019 and was declared a pandemicby the World Health Organization in March 2020. The pandemic deeply affects the global economyand raises a high level of uncertainty on all sectors. The uncertainty environment draws attention tothe going concern basis of accounting by creating doubts over the assumption that companies have aneternal life. In this context, the aim of the study is to investigate the effects of significant uncertaintiesthat emerged during the COVID-19 pandemic on independent audit reports and reports on the reviewwithin the scope of ISA 570 Going Concern. Reports on the review of the interim financial statementsand independent audit reports of 391 publicly traded companies operating in Borsa Istanbul for thefinancial year 2020 are included in the scope of the study and examined through the documentationmethod, one of the qualitative research techniques.Research findings show that 38 out of 391 reports on the review of the interim financial statements for2020 include and/or draw attention to disclosures about COVID-19 and its effects. Only one percentof the reports on the review conclude that a material uncertainty related to COVID-19 that may castsignificant doubt on the entity’s ability to continue as a going concern exists. Independent auditors of69 publicly traded companies communicate a matter or matters that arose due to the COVID-19 pandemicfor 2020. However, three independent audit reports concluding a material uncertainty that maycast serious doubt on the ability of the entity to continue as a going concern is observed.