“Artificial Intelligence (AI)” is a magnificent concept that never loses its currency, and whose value is always increasing, which is closely related to all human beings, without distinction from 7 to 70. Significant developments in artificial intelligence technologies took place in the 1900s, leaving a great potential for the period we live in. In today's world, we see the applications of artificial intelligence technologies in agriculture, health services, security, e-commerce, transportation, automotive, accounting, auditing, in short, in all sectors.
This study aims to present how artificial intelligence technologies have affected the Audit profession until today and how these disciplines can be affected by artificial intelligence technologies in the developing process, while giving information about the potential benefits and risks to be taken, it is evaluated whether the world is ready for audit in Artificial Intelligence Technologies.