Evaluation of independent auditors' perspectives on digital auditing

In the globalizing world, the importance of independent auditing is increasing day by day. With the recent financial scandals and legal regulations, audits that can be performed digitally rather than independent audit methods are becoming more important. Independent auditing refers to the recording and reporting of transactions in digital environments by taking part in real-time audit systems. Thanks to digital auditing, transparency levels in businesses can be increased, accountability can be ensured, and internal auditing can achieve more effective results. The purpose of the study is to investigate independent auditors' views on digital auditing. In this regard, a survey was applied to auditors in Diyarbakır. In the first part of our study, general information about the concept of audit and independent audit is given, while in the second part, information about digital audit concepts is tried to be given. The third part includes the evaluation of independent auditors' perspectives on digital auditing, which is the main subject of our study, and the survey data conducted to auditors. Finally, the conclusion of our study includes the results obtained based on the survey data given to the auditors. The population of the research consists of 103 independent auditors. In the study, survey returns were received from 63 auditors. This study was carried out to determine the opinions of auditors who have continued their professional activities in Diyarbakır and are still continuing their professional activities in Diyarbakır. As a result of the study, it was concluded that the advantages of digital auditing have a high contribution to the profession. In addition, the importance of vocational training in performing audit operations was emphasized.