INVESTIGATION OF INCREASING TECHNOLOGY USE AND DIGITALIZATION IN AUDITING

Purpose- The aim of exploratory study is to increase the understanding of the effects digitalization has on the tools and working methods of the audit profession. Methodology- Websites of 235 audit firms authorized by KGK (Kamu Gözetimi Kurumu- Public Oversight, Accounting and Auditing Standards Authority) were examined. The status of the services provided by the audit companies after the technological developments were analyzed. Findings- It has been found that almost all audit companies provide services for independent audit and tax audit. (Respectively 95% and 85%). These are followed by financial services and internal audit issues. (Respectively 61% and 45%). Only Big Four invest the necessary infrastructure and human resources in addition to providing services in these matters. Conclusion- As a result, with the effect of digitalization, Information technologies have gained importance. But the audit firms have not yet made the necessary investment in these areas. 90% of audit firms do not provide services in these areas and do not make infrastructure and human resources investments.

Keywords:

Digitalization, information technologies, accounting audit, auditing firms,

PDF

___

Alles, M., & Gray, G. L. (2015). The Pros and Cons of Using Big Data in Auditing: a Synthesis of the Literature and a Research Agenda. Awaiting Approval, 1–37.
Aslan, Ü., & Özerhan, Y. (2017). Big Data, Muhasebe Ve Muhasebe Mesleği, Muhasebe Bilim Dünyası Dergisi, 19(4); 862-883
FAR. (2016). Nyckeln till framtiden. FAR. Retrieved from https://www.far.se/globalassets/trycksaker-pdf/nyckeln-till-framtiden_uppslag.pdf
Flint, D. (1988). Philosophy and principles of auditing: An introduction. Macmillan Education LTD.
Issa, H., Sun, T., & Vasarhelyi, M. A. (2016). Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1–20.doi:10.2308/jeta-10511
Karlsen A. & Wallberg M. The effects of digitalization on auditors’ tools and working methods: A study of the audit profession. http://www.diva-portal.org/smash/get/diva2:1115922/FULLTEXT01.pdf.
Kiesow, A., Zarvic, N., & Thomas, O. (2014). Continuous Auditing in Big Data Computing Environments: Towards an Integrated Audit Approach by Using CAATTs. In GI-Jahrestagung pp. 901-912.
Sabillon, R., Serra-Ruiz, J., Cavaller, V., & Cano, J. (2017). A Comprehensive Cybersecurity Audit Model to Improve Cybersecurity Assurance: The CyberSecurity Audit Model (CSAM). In 2017 International Conference on Information Systems and Computer Science (INCISCOS) (pp. 253-259). IEEE.
Türker, M. (2018). Dijitalleşme Sürecinde Küresel Muhasebe Mesleğinin Yeniden Şekillenmesine Bakış. World of Accounting Science, 20(1).
Uçma T., & Kurt G., (2018). Blockchain Technology in Accounting and Auditing, Suleyman Demirel University The Journal of Faculty of Economics and Administrative Sciences, Vol.23, No.2, pp.467-481.

Başlangıç: 2015
Yayıncı: PressAcademia

Arşiv