@article{article_474417, title={Using of Artificial Neural Networks As an Analytical Investigation Technique at Audit Planning Stage: A Company Application}, journal={Ege Academic Review}, volume={14}, pages={637–648}, year={2014}, author={Karaatlı, Meltem and Senal, Serpil and Öztürk, Mahmut Sami}, keywords={Artificial neural networks, independent audit, analytical investigation procedure}, abstract={The purpose of this research is, the application of artificial neural network technique at planning stage of independent audit process. In this respect, auditing process, analytical investigation procedures and techniques are mentioned and the conveniences of artificial neural networks for auditor and audit process are exhibited. The controlled financial statements of a corporation which is treated in manifacturing sector at Borsa Istanbul, for 8 years period of March 2004 and December 2012 are used. At the end of the study it is noticed that, artificial neural network technique made a good estimation}, number={4}, publisher={Ege University}