The effect of digitalization on accounting professionals with respect to tax audit: Antalya province example

Today's technological developments are not only driving the competition in the private sector, but also the competition in the public sector. The expectations of the society, which has high expectations in the private sector, are also increasing from the state. Therefore, while digitalization has started to show its effect in every sector, states have also started to adapt to this digitalization. In this study, which aims to investigate the effects of digitalization on tax auditing, the opinions of 210 Independent Accountants and Certified Public Accountants who provide services as Independent Accountants and Certified Public Accountants who guide the taxpayers in the payment of taxes and use digital applications were taken. 54.8% of the participants in the study are male, 51.4% are 33 years old and over. While 81.9% of the participants are undergraduate graduates, 37.1% of the employees have a professional service period of 1-5 years. According to the findings obtained from the research, it has been observed that the employees' perceptions of the benefits they expect from digital auditing, their compliance with digital data security and the responsibility of the auditor are quite high. Participants think that digitalization makes data collection easier and that the increase in digital data necessitates changes in the roles of the auditor and their development in technology. It has been determined that the participants have a high level of adaptation to e-transformation and new professional qualifications in general. Participants' satisfaction with e-transformation is above the average. Participants think that digital transformation will provide new opportunities and career space for professionals. Keywords: Digitalization, accounting, tax audit, advantage, risk.