10-ARTIFICIAL INTELLIGENCE SUPPORTED AUDIT IN COMPUTERIZED ACCOUNTING PROGRAMS AND THE EFFECTS OF THIS AUDIT IN TERMS OF TURKISH COMMERCIAL LAW AND FINANCIAL LAW

Abstract

The aim of this study is to examine in detail artificial intelligence-supported auditing in computerized accounting programs and the effects of this auditing in terms of Turkish Commercial Code and Financial Law. This study aims to determine the effects of artificial intelligence technology on the accounting and auditing fields and to comprehensively address the legal framework of these effects. It also takes into account the potential risks as well as the advantages provided by artificial intelligence-supported auditing. In this regard, the content of the study will detail how these new technologies contribute to areas such as efficiency, accuracy and transparency, as well as their reflections on the Turkish Commercial Code and Financial Law..