A RESEARCH ON INDEPENDENT AUDITORS' PERSPECTIVES ON DIGITAL AUDITING

Year 2025, Volume: 12 Issue: 1, 10 - 19, 30.07.2025

Kadir Gökoğlan , Ayşe Kabaağaç

Abstract

Purpose- This study was conducted to determine the opinions of auditors who have been and are continuing their professional activities in Diyarbakır on digital auditing.
Methodology- In this direction, a face-to-face survey was conducted among independent auditors in Diyarbakır. The population of the research consists of 103 independent auditors. In the study, 63 auditors returned the questionnaire.
Findings- As a result of the answers given by the participants to the statements prepared in accordance with the scope of the study, it is seen that these statements are generally agreed with. It is noteworthy that especially the statements containing negativity have low averages. The average score given by female participants to the working statements is higher than the average score given by male participants to the working statements. In addition, a statistically negative and significant relationship was found between the gender variable of the participants and the auditors' perspectives on digital auditing. In addition, auditors in the middle age group think that digital auditing has a positive effect on audit activities. In addition, no statistically significant relationship was found between the educational level of the participants and the auditors' perspectives on digital auditing. a statistically positive and significant relationship was determined between the professional experience variable and the perspectives on digital auditing.
Conclusion- Digital auditing provides many advantages to groups and businesses that have adopted auditing as a profession. One of these advantages is to accelerate audit processes by using automation and data analytics. This saves auditors more time and allows them to focus on more complex problems. It increases the accuracy of the audit process by reducing manual errors. Thus, data analytics provide auditors with the ability to quickly and accurately analyse larger data sets. Digital auditing offers auditors the opportunity to gain a deeper understanding of all operations and financial condition of the business. This enables a more comprehensive risk assessment and the development of more effective audit strategies. Digital audit tools provide auditors with the ability to monitor the entity's financial condition and business processes in real time. This will enable early identification of potential problems and rapid intervention.

Keywords

Independent audit , digital audit , independent auditor , digitalization

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