%0 Journal Article
%T CONTRIBUTION TO ACCOUNTING AUDITING TO DEVELOPMENTS IN COMPUTER TECHNOLOGY
%A Azize ESMERAY
%J -
%D 2018
%X As information technology changes and refreshes rapidly, this dynamism is an absolute necessity for accounting compliance because traditional audit methods are based on historical data whereas technology allows real-time Access to data. Therefore, in order for the techniques of accounting audit to be real-time, new concepts and practices should be added to the accounting and auditing literat¨¹re urgently. The purpose of study is to examine the development of information technologies and auditing in terms of continuous auditing and to discuss new concepts related to the subject
%K Bili£¿im Teknolojileri (BT)
%K S¨¹rekli Denetim
%K End¨¹stri 4.0
%K B¨¹y¨¹k Veri
%K Nesnelerin £¿nterneti
%U http://dergipark.org.tr/mbdd/issue/42789/517652