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 insert ignore into journalissuearticles values(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. insert ignore into journalissuearticles values(Respectively 95% and 85%);. These are followed by financial services and internal audit issues. insert ignore into journalissuearticles values(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.