This studySubsequent Events aims to evaluate the extent to which companies listed on Borsa Istanbul comply with the disclosure requirements related to subsequent events under International Standard on Auditing (ISA)International Standard on Auditing (ISA) 560. ISA 560 outlines the auditor’s responsibilitiesAuditor Responsibility regarding events occurring between the balance sheet date and the date of the auditor’s report that may require adjustment or disclosure in the financial statementFinancial Statement Disclosures. In this context, the annual and interim financial statementsInterim Financial Statements of 333 companies traded on Borsa IstanbulBorsa Istanbul (BIST) between 2017 and 2019 were analyzed using content analysisContent Analysis. A total of 3996 financial statements were examined. The findings reveal that while 1454 financial statements disclosed subsequent events and 2134 statements declared that no such events occurred, 408 statements lacked any disclosure in this regard—despite ISA 560 requiring at least a note. All 408 non-compliant statements were interim reports. Furthermore, 2146 events were classified into 40 categories, with capital increases, bond issuances, and subsidiary transactions being the most frequently disclosed. The results underline the need for enhanced compliance, especially in interim reporting, and suggest the adoption of an ISA 560-specific audit checklist to improve audit qualityAudit Quality and consistency.