Abstract
References
- 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.
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.
References
- 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.
Details
| Primary Language | English |
|---|---|
| Subjects | Finance, Business Administration |
| Journal Section | Articles |
| Authors | |
| Publication Date | July 30, 2019 |
| Published in Issue | Year 2019 Volume: 9 Issue: 1 |
Cite
PressAcademia Procedia (PAP) publishes proceedings of conferences, seminars and symposiums. PressAcademia Procedia aims to provide a source for academic researchers, practitioners and policy makers in the area of social and behavioral sciences, and engineering.
PressAcademia Procedia invites academic conferences for publishing their proceedings with a review of editorial board. Since PressAcademia Procedia is an double blind peer-reviewed open-access book, the manuscripts presented in the conferences can easily be reached by numerous researchers. Hence, PressAcademia Procedia increases the value of your conference for your participants.
PressAcademia Procedia provides an ISBN for each Conference Proceeding Book and a DOI number for each manuscript published in this book.
PressAcademia Procedia is currently indexed by DRJI, J-Gate, International Scientific Indexing, ISRA, Root Indexing, SOBIAD, Scope, EuroPub, Journal Factor Indexing and InfoBase Indexing.
Please contact to procedia@pressacademia.org for your conference proceedings.