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Full Description
This book explores the current developments in auditing, spanning theoretical foundations, practical applications, and the impact of digital transformation, particularly with regard to advancements in artificial intelligence and machine learning, including the development of large language models (LLMs) tailored to specific industries. These technologies have the potential to enhance the accuracy and efficiency of audits by providing deeper insights and automating complex tasks. Within this context, the book considers audit procedures, materiality, going concern assessments, and the integration of AI and IoT in audit processes. The book also addresses internal auditing challenges, pandemic-era adaptations, and auditor liabilities. The book serves as a vital resource for scholars, practitioners, and students seeking insight into the evolving auditing landscape.
Contents
PART 1 - ABOUT ACCOUNTING AND AUDIT RESEARCHERS' PLATFORM (MUDEP) AND ASSURANCE SERVICES ASSOCIATION (GHD): CHAPTER 1: Introduction - An Innovative Dual Structure for Academic Engagement in Accounting: The Association-and-Platform Model.- CHAPTER 2: In Memoriam: The Scholarly Legacy of Mehmet Özbirecikli - A Bibliometric Reflection.- PART 2 - AUDIT THEORY THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER 3: Audit Procedures Disclosed under Key Audit Matters: An Analysis of Auditor Reports from BIST - Listed Manufacturing Companies.- CHAPTER 4: The Role of Materiality in Audit Sample Selection.- PART 3 - AUDIT PRACTICES THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER 5: Evaluating Concern Assumptions in Auditing: A Case in the Renewable Wind Energy Sector.- CHAPTER 6: Examining The Effect of Related Party Transactions on the Value of the Enterprise Within The Scope of ISA 550: The Case of ISBANK.- CHAPTER 7: ISA 560 Subsequent Events: An Application in Borsa Istanbul.- CHAPTER 8: ISA 570 'Going Concern' Standard: Applications in the Banking Sector Audit Reports.- PART 4 - ARTIFICIAL INTELLIGENCE AND DIGITALIZATION IN AUDITING THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER 9: Effects of the Digital Integration Process on the Practice of Independent Auditing.- CHAPTER 10: Exploring the Role of the Internet of Things and Digital Twin Technologies in the Audit Process.- CHAPTER 11: The Use of Artificial Intelligence in Independent Auditing.- PART 5 - RECENT ISSUES ON INTERNAL AUDITING AND EXTERNAL AUDITING THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER 12: Expectation Gaps in Internal Auditing: An Examination of the Perspectives of External and Internal Auditors.- CHAPTER 13: An Examination of the Effects of the Pandemic Period on the Independent Audit Process Within the Scope of International Auditing Standards.- CHAPTER 14: Legal and Criminal Liabilities of the Independent Auditor.
