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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. [ABSTRACT FROM AUTHOR]