Information technologies effects of the audit profession

The rapid advances in the field of technology has deeply influenced in our daily life in recent years. As a result of technological development, many business sector, particularly accounting department, are utilizing computers. Parallel to this development, applying computers in accounting department gets more complicated and harder. Likewise, using computers in the field of accounting requires a system which provides a date-based recording and also supervision of these recording. Upon this fact, a general expectation from auditor is that they must have sufficient knowledge to manage these technological devices. The basic purpose in supervision is to increase production and reduce cost with the help of information technology by providing business and automation of the process. At this juncture, information technology ensures tremendous contributions. Within this study, a research has been conducted regarding changes occurring in the audit profession within the development on accounting, accounting supervision and technological changes. A survey method is applied during this investigation which is considered as suitable approaches on this search topic. Keywords: Information Tecnology (IT), IT Auditing, Auditing, Audit, Osmaniye.