Regarding compliance of financial statements and other financial information with financial reporting standardsand their accuracy; it is mandatory to bind audit results with a report at the end of independent audit, which isthe process of auditing financial statements and other financial information on books, records and documentsby using the necessary independent auditing techniques stipulated in auditing standards and reporting by assessment, in an attempt to obtain adequate and proper independent auditing evidences ensuring reasonable assurance. When it is considered that each process in business economics has input and output, while the input ofrisk based independent auditing process is risk assessment whereas its output is audit report. Standards concerningindependent audit reporting take place between IAS 700 – 799, and the most fundamental ones are the paragraphsIAS 700 – Forming an Opinion and Reporting on Financial Statements, IAS 705 - Modifications to the Opinionin the Independent Auditor's Report and IAS 706 - Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor’s Report. In independent audit reporting, moving to the phase of risk based auditing along with the large scale accountingscandals in early 2000, although the audit opinions had short paragraphs in periods prior to this period (traditionalauditing), the current audit report opinions are detailed and extended along with the risk based auditing process.In our studies, the content of the changing auditor’s reports on the financial statements to be prepared for the periods ending on 15 December 2016 or afterwards and the matters to be changed shall be examined in detail