Audit in paperless enviroment

Advances in electronic data processing technology have always significantly affected the accounting process. In last quarter-century, despite the amazing developments in technology, conservative regulations in legislation affects and directs the accounting against technology are strongly protected. Tax laws significantly affect the accounting in our country. Although conservative regulations in the tax laws against technology,accounting processes has made considerable progress slowly towards paperless accounting environment leaving tax application to papers and document environment.The provisions about electronic invoice, electronic books on the Tax Procedural Law with parallel regulations in the legislation and with the provisions of Turkish Commercial Law No. 6102 is taken into consideration, barriers to undocumented recording media for enterprises gradually removing to be said. Even though the rapid change in technology does not change the essence and purpose of accounting, it has changed radically its course and scope. However, this change not been reflected equally to the auditing. Between accounting and auditing has been an asymmetric progress. As long as Auditing does not catch the speed of accounting, auditing risk will be difficult to keep under control. With the spread of information technologies has increased the effectiveness of internal control system in accounting. Incorrect number of transactions declined significantly. However asymmetric growth has power to negatively affect the natural risk of auditing from the point of fraudulently transactions.The auditing, which is made on undocumented recording media, does not decline the traditional audit techniques but it predicts to revision of undocumented recording media because of its specific structure and it's also predicts implementing new audit techniques .It is impossible to claim that computer assisted audit techniques are sufficient for auditing on (paperless enviroment) undocumented recording media it`s possible to audit of accounting functions related to financial transactions with a redefined algorithmic process which is called ''PREAUDİT PROCESS''.In this study, a new audit risk was defined between control risk and fixing risk which is called ''PREAUDIT PROCESS RİSK''.Preaudit process risk , points out the risk of determining of mistakes, cheats and contradictions on preaudit process while defying preaudit process risk, auditor will not start under the control risk process however auditor will start more secure pre audit process.