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The Changing Face of Audit; The Auditor of the Future

Author

Listed:
  • GÖKOĞLAN, Kadir

    (Dicle University)

  • ÇEMBERLİTAŞ, İbrahim

    (Yüzüncü Yıl University)

Abstract

Within the framework of changing financial events and information technologies, audit activities have become mandatory to keep pace with this change. Therefore, the auditors who carry out the audit activity should revise their professional knowledge and skills in a way that can keep pace with the change. Auditing is at a critical point today. In particular, developments in information technology, together with real-time approaches to the realization of activities, require a revision of the audit profession. This study was carried out in order to determine the future vision of the audit manager or supervisor responsible for audit activities in enterprises and to indicate the changing role of auditors in providing healthy and accurate information to business information users. As the auditor of the future, the determination of the added value that audit-related professionals will provide to transactions in a changing and developing world has been given priority. Therefore, the mission and vision of the auditor of the future has been re-determined.

Suggested Citation

  • GÖKOĞLAN, Kadir & ÇEMBERLİTAŞ, İbrahim, 2021. "The Changing Face of Audit; The Auditor of the Future," Bulletin of Economic Theory and Analysis, BETA Journals, vol. 2(2), pages 115-129, December.
    • Handle: RePEc:ris:betajl:0064
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    More about this item

    Keywords

    Accounting Audit; Auditor; Auditor of the Future;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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