The Effect of Change in Information Technology on Independent Audit of Financial Statements: Continuous Auditing

Developments in information and communication technology caused to changes in operation of the production process, marketing, accounting and finance systems. With the change in business, transaction volumes and data entry of business have increased. This transformation has also affected the auditing area. The aims of this study include explaining the concept of continuous auditing determining the importance and advantages of this concept, explaining independent auditing and to providing information about the extensive business reporting language.