Abstract

Purpose –The study aims to reveal the current status of the skills of those working in audit firms in today's changing business world. In addition, the aim of the study is to reveal the differences between Global audit firms and local audit firms in Türkiye.Design/methodology/approach –In this study, descriptive analysis method were used to reveal the existing situation. It is aimed to reach the top 20 audit firms with the highest turnover in the world and 364 audit firms registered with the Public Oversight Agency in Türkiye as of January 2022. LinkedIn corporate pages of 19 of the top 20 audit firms with the highest turnover in the world and 58 of 364 audit firms in Turkey have been reached.Findings –It has been revealed that the soft skills of employees in Big4 firms are an important complement to their technical skills. This situation is more limited in local audit firms. While Data Analytics (DA) skills are also observed in employees of Big4 firms,no one stated skills with the word “data analytics” in local audit firms. It has been determined that Python, R, SQL, Power BI and Tableau tools are used as DA skills. Engineering education stands out for those who indicate Python, R, and SQLskills.Discussion –The study's empirical evidence shows that Big4 firms need DA skills more and more as they move from the accounting and auditing fields to consulting, technology, and digital services. It shows the lack of both soft and DA skills in local audit firms. This study develops empirical knowledge of what employee skills are and should be for global and local audit firms

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