International Standard on Auditing ISA 701, entered into force on in 2017 in Turkey, defines The Key Audit Matters (KAM) as the most significant topics in the audit of financial statements and states that these topics have to be reported plainly and genuinely in the auditor’s report based on the auditor’s professional judgment (prgf.8-A47). With the KAM statement, it is aimed to reflect the performances of the audit process to the content of the audit reports. These statements in the auditor’s report should be made directly in relation to the circumstances of the entity. Because the standardization of the KAM statements may distract the report from the aim to be more informative (prgf. A44). A general concern in this direction was expressed in the various consultation responses reported to the International Auditing and Assurance Standards Board (IAASB) (IAASB, 2016). In line with the concerns mentioned, this study aims to determine the sectoral reflections and originality in the notification of KAMs in the auditor reports of the companies included in the BIST-100 index in 2017-2019 by using the content analysis method. Within the scope of the study, by conducting the literature review, 296 (4 reports could not be reached) audit reports and 647 KAM in total were reached from 2017, 2018 and 2019 audits. The data were analyzed in detail in terms of main sectors, sub-sectors and each BIST company/audit firm. Although the research has reached the findings that indicate the concerns that KAMs will standardize and decrease their value in year-based transitions, it has determined that the presence of sector / audit- specific notifications have an important role in company-based transitions, but this number decreases every year.