Perception levels of accountants about continuous auditing: An application in Isparta

The purpose of this study is to determine the perception levels of accounting professionals registered with the Isparta Chamber of Certified Public Accountants and operating in Isparta province regarding continuous auditing. According to Isparta CPA Office records, it was determined that there were 362 accounting professionals registered as members in Isparta province in 2023. The study sample comprises 193 accounting professionals who agreed to participate from among the registered members of Isparta CPA. The research utilized a questionnaire consisting of 5 demographic questions and 24 statements that were rated on a 5-point Likert scale. Convenience sampling was employed within the scope of the study. During the survey data collection process, accounting professionals were interviewed face-to-face and answered questionnaires. The study revealed that while the professionals had a general understanding of continuous auditing, they lacked knowledge about its implementation details. The participants generally believe that continuous auditing can enhance accounting and auditing processes for all stakeholders, including government agencies. Accounting professionals also believe that continuous auditing can lead to more efficient implementation of taxation processes. The participants share a common view that continuous auditing can benefit all stakeholders involved in accounting and auditing practices. There is disagreement among the participants regarding the areas of application of continuous auditing. Additionally, stakeholders are not willing to implement continuous auditing alone. Participants also highlighted the difficulty of accessing information on continuous supervision and technological requirements.