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Journals / PressAcademia Procedia / 2026 / Volume: 9 Issue: 1

INVESTIGATION OF INCREASING TECHNOLOGY USE AND DIGITALIZATION IN AUDITING

Burcu Adiloglu0000-0001-9680-1408
Nevzat Gungor0000-0001-9883-1985
Pages
—
Publication Date
2019-07-30
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

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.

📌 3 Key Takeaways

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Objective & Hypothesis: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.
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Key Findings & Data:Methodology- Websites of 235 audit firms authorized by KGK (Kamu Gözetimi Kurumu- Public Oversight, Accounting and Auditing Standards Authority) were examined.
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Conclusion & Impact: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.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Digitalization · information technologies · accounting

Abstract

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.

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Cite This Article

Adiloglu, B., Gungor, N. (2019). INVESTIGATION OF INCREASING TECHNOLOGY USE AND DIGITALIZATION IN AUDITING. PressAcademia Procedia, Volume: 9 Issue: 1. https://doi.org/10.17261/Pressacademia.2019.1058

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