Abstract:

(The Effects of Information Technologies on Auditing Process) Advances in information technology have substantially affected the auditing profession. In today’s audit environment, auditors have a variety of tools to employ in the all areas of the audit process. Some of the benefits gained from automation are time-saving efficiencies, consistency in audit organization and competitive edge. However, auditors face many difficulties in the implementation of these technological tools. The objective of this study is to determine the actual degree of implementation of audit automation in the day-to-day practices of auditors. In addition, determining the results gained by applying new technologies to the audit process is another objective. Data was gathered from the audit firms engaged in independent auditing activities and listed on official web page of the Capital Markets Board Of Turkey. A questionnaire was mailed to the audit firms. The survey covered automation level of audit tasks in planning, controlling and recording process; costs and benefits of introducing IT; problems faced in introducing IT; effects of applying information technologies to audit process. At the end, data was analyzed and the results of the study were discussed.

Keywords: