Endüstri 4.0’ın Bağımsız Denetçilere Ve Denetim Uygulamalarına Etkisi

Abstract

The aim of the study is to reveal the effects of the digitalization of Industry 4.0 on accounting audit applications, independent auditors and the audit profession. In line with this purpose, the plumule sample method was used from quantitative methods. The audit application is first asked to support audit companies by using the pilot application. Then Istanbul, Ankara and Izmir have been decided to send the scale to the 4 large audit companies in Izmir. As a result of the analysis of the data obtained, the audit practices carried out in the industry 4.0 environment were carried out more efficient and efficient. With this study, Industry 4.0 has been tried to contribute to the literature on how independent auditors affect the audit profession and its applications.