Abstract:

The changes created by technological developments are becoming effective to our daily lives, forcing people to adapt to a new world. The latest developments have also changed the production processes, the era of unmanned factories, artificial intelligence and robotics has begun. The changes arising from the intense use of technological solutions in production processes ensure that products are achieved quickly, without errors and sophisticated. "Industry 4.0", which is addressed on a philosophical basis with the integrated use of advanced technologies, was declared as the Federal Government Strategy in 2013 in Germany. Industry 4.0 or 4. The Industrial Revolution is a collective term that includes many modern automation systems, data exchanges and production technologies. In the context of these developments, it is now necessary to deal with the audit as "Control 4.0" in accordance with the Industry 4.0 philosophy and to make a future audit design. Audit 4.0 is an audit approach based on the technology used by Industry 4.0, which collects financial and non-financial data provided by an enterprise and its affiliates, and other data related to audit, in accordance with the Industry 4.0 environment. All of these reversible developments are transforming the accounting and audit profession, and it is also seen that this transformation will continue rapidly. Based on the research on this subject, two different futures in the accounting and audit profession can be discussed.

Abstract:

The changes created by technological developments are effective as far as our daily life, forcing us to adapt to a new world. Recent developments, production processes have changed, unmanned factories, the period of artificial intelligence and robotic use has begun. The changes that occur due to the intensive use of technological solutions in the production processes; provides manufacturing of fast, accurate and sophisticated products. 4.0 Industry which was discussed on a philosophical basis with the use of integrated advanced technologies, was declared as Germany’s Federal Government Strategy in 2013. Industry 4.0 or 4th Industrial Revolution is a collective term that includes many modern automation systems, data exchanges and production technologies. Within the framework of these developments, it is now mandatory to consider audit as “Audit 4.0” in accordance with the philosophy of Industry 4.0 and to design a future audit. Audit 4.0 is an audit approach that compiles the financial and non-financial data provided by an entity and its related parties based on the technology used by Industry 4.0 in accordance with the Industry 4.0 environment. All these dizzying developments are transforming the accounting and auditing profession, and it is seen that this transformation will continue with speed. Based on the researches on this subject, two different future can be mentioned in the accounting and auditing profession.

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