Cloud computing and auditing of inventory accounts: A sample application within the scope of BDS 805

Cloud computing is an application that allows you to provide computing services such as servers, storage, databases, networks, software over the Internet. Cloud computing has emerged with the developing technology and is increasingly important today. Compared to traditional auditing, the realization of audit services with this technology allows the audit to be carried out at a more affordable cost, in a shorter time and more accurate results are obtained. Audit companies have started to conduct new studies on cloud computing in Turkey. The FAS (Financial Audit Software) audit program, which works on a cloud computing basis, allows the audit activity to be carried out using this technology. In this study, the Independent Audit Standard (BDS) 805: Independent Audit of a Single Financial Statement and Independent Audit of Certain Elements, Accounts Or Items in the Financial Statements the audit of the inventories group has been explained with the help of a foundation through the FAS audit program, which works on a cloud-based basis. As a result of the study, it was determined that performing the audit activity through a cloud-based program allows the audit to be performed more easily, accurately and at a lower cost. . In addition, cloud-based audit contributes to the presentation of audit information to the stakeholders of enterprises in accordance with the principles of more transparent, accountable, responsible. Keywords: Cloud Computing, Audit of Inventory Accounts, Audit Program