Envanter Defterlerinin Bağlantısal Bütünsellik Çerçevesinde Dijitalleşmesinin Denetime Etkisi

Abstract

Technological changes have brought about innovations in the accounting information systems of enterprises, and phenomena such as continuous auditing and Audit 4.0 have entered our lives. It is not possible to carry out these audit processes with similar technological facilities within the framework of benefit-cost of all enterprises. Therefore, the emergence of digital control together with alternative analysis has created some effects on the audit activity. In this study, the effects of the digitalization process on audit activities were examined within the scope of accounting auditing. Surveys made to independent audit firms and statistical analyzes obtained from these survey results were interpreted and, according to the results of the survey, breaking the understanding of electronic inventory book non-audit with the prediction of the spread of the accounting control mechanism to the whole, making preliminary determinations about the authenticity of the balances in the financial statements, fraudulent and erroneous financial statements. The results of avoiding reporting were achieved.