Öz
Kaynakça
- 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.
Öz
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.
Anahtar Kelimeler
Digitalization information technologies accounting audit auditing firms
Kaynakça
- 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.
Ayrıntılar
| Birincil Dil | İngilizce |
|---|---|
| Konular | Finans, İşletme |
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 30 Temmuz 2019 |
| Yayımlandığı Sayı | Yıl 2019 Cilt: 9 Sayı: 1 |
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