Independent auditor's contribution and impact of developments in the software technology

Companies are established to achieve some goals in order to reach those goals they carry on continuing their activity. The main purposes offcompanies are sustainability and derine profit but these purposes are themselves not sufficient to express a company. The company's industry, its position in this industry, knowledge, efficiency, policy, employees competencies and many other issues need to be considered with sustainability and profit. Nowadays companies have expanded due to the economic improvements and the data within the company has also increased as result of this accounting transactions and audit have became more complex issue risk factory in businesses increase and risk bred audit has become a current issue. Businesses are always vulnerable to fraud and abuse because of their organizational structures. Therefore, audit activities should be regularly performed to businesses and investors and audit objectives should be determined by measuring risk factors of organizations which have complex structures because of today's economic conditions. In the businesses, which have more number of data due to the increase of the number offtransactions during the period, it is very difficult to perform audit activities with mathematical and statistical methods rather than using information technologies, so it would be an unfruitful effort in terms of time and cost.