The research on the perception of the practitioners continuous auditing of e-invoice and e-ledger

In the last century, contemporary accounting understanding gained importance reflecting the developments in information and communication technologies. The "control function" has become a unique accounting function by increasing the quality of the strategic decisions that the management will take and increasing the confidence that other users of the financial statements will see as financial information from the functions provided by the accounting organization with the contemporary accounting understanding. The prevalence of the use of technology in business has opened the way by computer controls. Factors such as contemporary accounting understanding, globalization and competitive pressures have facilitated the transition to the era of electronic transformation, which is also referred to as creative destruction in the world, by increasing the effective use of computers in accounting. Electronic transformation and electronic concepts have deeply influenced the interest groups in the accounting profession, practitioners and businesses' information needs by providing control in a "continuous" dimension, speed and qualification of operations, and competitiveness with all businesses in the world. In this study, the perceptions of accounting practitioners about continuous audit perceptions and e-invoice and e-ledger usage have been examined with the help of Technology Acceptance Model. In the first part of the study; Accounting organizations and electronic conversion issues have been discussed in the business. Documents and ledgers with recording tools in accounting and electronic forms of electronic documents such as electronic invoices and electronic ledgers form the second part of the study in parallel with electronic transformation in the world. Confidence in trust declined after the 2000 audit scandals. It is thought that it will restore the trust that is expected with the main components of continuous auditing, continuous control and continuous risk evaluation. The subject of the third section has been constituted the subjects of Continuous Auditing supported by Accounting Audit and Information Technology. Finally, in the fourth chapter, a quantitative research and results of the quantitative research to the accounting practitioners on "Evaluation of Perceptions of Electronic Invoice and Electronic Ledger by Perceptions from Accounting Practitioners" has been included. According to the findings, it has seen that accounting practitioners want to be closer to technology in continuous auditing but they have doubts about efficiency and cost saving in business by continuous auditing and they have a positive perception about continuous auditing in general. Keywords: Electronic Transformation, E-Invoice, E-Ledger, Continuous Auditing.