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This study aims to identify and analyze the most significant matters (key audit matters) in auditing highlighted in auditors’ reports of companies in the manufacturing sector and to determine whether there is a divergence or convergence between the CEE countries and Turkey. Three CEE countries were chosen according to their economic development levels (Romania, Poland and the Czech Republic). Audit reports of the firms listed in stock exchange examined and analyzed for the year ended in 2017 by frequency and cross-table analysis. When the manufacturing sector is considered as a whole, both key audit matters (KAMs) sub-headings and the average number of KAMs showed the most similarity in Turkey and Poland. In a more specific assessment, Turkey bears a resemblance to both Poland and Romania in the "fabricated metal production" sub-sector. The most notable difference in terms of KAMs sub-headings between Turkey and two of the CEE countries (Poland and Romania) is "going concern."


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