Auditing is a systematic review process conducted to ensure the accuracy, reliability, and transparency of a company's financial statements. In today's increasingly digital world, artificial intelligence (AI) plays a significant role. Businesses are leveraging digitalization to significantly reduce their workforce by performing data storage and processing tasks through computers.

Traditional auditing methods have been the primary tool for testing the reliability of a company's financial statements for many years. Globalization, digitalization, and increasing transaction volumes have rendered manual and technology-based auditing methods ineffective, creating a need for advanced analytical technologies and making the use of artificial intelligence (AI) in the auditing field essential. Furthermore, the digital nature of records and documents, along with the presence of algorithms within the system, has influenced the use of AI.

AI-based systems enable auditors to make more accurate and faster decisions in detecting errors and fraud, while also allowing for the generation of automated and transparent outputs in reporting processes. These systems automate the processes of collecting, classifying, and evaluating audit evidence, thereby improving reporting quality and reducing the risk of human error. Thanks to AI technologies, not only is the accuracy of past transactions tested, but future risks are also predicted, and real-time audit practices can be implemented. AI applications are generally designed to facilitate audit work, and studies are being conducted on Deloitte's Argus, EY's cloud-based computing techniques PWC, and KPMG-Clara on full-time auditing. For AI to be applicable to businesses, they need to improve their Enterprise Resource Planning (ERP) systems.

Today, challenges such as data security, ethical issues, and the regulatory framework that accompany the use of AI are also being discussed. AI-powered auditing is considered not only a technological innovation but also a strategic transformation that reshapes the nature of the auditing profession. The aim of this study is to examine the integration of artificial intelligence (AI) into audit processes from a multidimensional perspective and to systematically evaluate the historical development of AI in the field of auditing, the transformation it has created in audit processes, and future expectations.