CONTRIBUTION TO ACCOUNTING AUDITING TO DEVELOPMENTS IN COMPUTER TECHNOLOGY

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 literatüre 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