Öz
The digital transformation, which is described as a paradigm shift and technological revolution, makes a radical change inevitable in auditing, as in many areas,
and offers important opportunities. The digital transformation, which requires reshaping the audit methodology, approaches and standards, will greatly affect the management
and information systems, business methods, and all processes from production to communication of the entities subject to auditing. Therefore, it will not be possible for the
audit to be carried out through traditional technologies, structures and processes and satisfied with classical purposes such as providing assurance on financial statements.
The value added to entities by audits that will be carried out faster, more efficiently and effectively with new digital technologies, and beyond that, their contribution to national
governance capacity and financial and economic stability will increase significantly. By analysing the extent to which new digital technologies can transform auditing through the
existing literature, this study aims to evaluate the conditions for audit entities to produce higher added value and the role of auditing in the future world built on digital solutions