Bilgi teknolojilerinin kullanımının bağımsız denetim kalitesine etkisi

This study aims to examine the impact of information technology use on independent audit processes. Information technologies are critical in independent auditing as they support a more effective, reliable, and cost-effective audit process. With the rapid evolution of information technology, the focus is on how traditional approaches to independent auditing have changed and the effects of information technology on audit efficiency, accuracy, and reliability. In this regard, data was obtained using the survey technique from auditors in auditing companies operating in Duhok, Erbil, and Sulaymaniyah in the north of Iraq. Frequency analysis, t-test, and One-Way ANOVA were applied to the collected data with the help of SPSS. As a result of the analyses, it was concluded that the use of information technology significantly contributes to increasing audit quality. However, information technology provides the most significant positive impact on implementing analytical procedures. On the other hand, the effect of information technology is more limited at the stage of completing the audit process and preparing the auditor's report. KEYWORDS Independent Audit, Information Technology (IT), Quality of Independent Audit, Audit Process