Özet:

Abstract In our era when digitalization is developing rapidly, as in many areas, fundamental changes and transformations are taking place in the field of auditing. Technological developments in business life and the competitive environment have caused institutions and organizations to reconsider their activities. All these developments have begun to affect the audit processes of audit organizations, the methods and techniques they use. In parallel with the developments, it has been clearly seen that the audit of the future is very different from the audit of the past. Growing up with the internet, artificial intelligence, cloud technology, blockhain technology, digital twin, smart contracts, data analytics and big data, integrated reporting, etc. the use of technologies are also becoming widespread. In this context, both the institutions and organizations conducting the audit activity and other sectors that are closely interested in the audit activities (independent auditor, trainer, academician, etc.) they have started to closely monitor and implement these developments. In this context, resulting in the current approach, depending on emerging technologies and digitization of the process control and experienced investigation of the effects on the audit process the first steps towards business life, which forms the basis of educational institutions aimed to evaluate the views of academics. Some of the results obtained in the study are that the approach and technological developments used have a positive effect on both the quality and efficiency of the audit by shortening the audit period they will have a negative impact on employment, but it is inevitable that the auditors will constantly update themselves. Keywords: Digitalization, Audit, Audit Process and Academician

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