Özet:

In the industrial age in which the effects of digitalization occur, the need for business control, the technological innovations in the way the business’s activities are carried out, the digitalization that develops in the same direction in the audit activities, the risks that new technologies carry along with the advantages in the implementation process, the process of change and transformation in the independent audit profession will be taken into account. Traditional audit practices are replaced by digital audit, the audit process is affected by technology, and the information security issues, along with the digitalized audit practices, have reached the cyber security dimension. In order to evaluate the effects of the digital audit process carried out with digital data and methods in terms of cyber security in Turkey Public Supervisory Authority registered independent auditors to 408 persons, the expected benefits from digital audit, the responsibility of the audit, the quality of the service of digital audit and the level of compliance with the digital data security have been studied. On the impact of digitalization on the independent audit profession, it has been identified that there are differences according to variables such as age, educational conditions, the province they are, income level, professional title and time spent in the profession.

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