BİLGİSAYARLI MUHASEBE PROGRAMLARINDA YAPAY ZEKA DESTEKLİ DENETİM VE BU DENETİMİN TÜRK TİCARET KANUNU İLE MALİ HUKUK AÇISINDAN ETKİLERİ

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.. Keywords: Computerized Accounting, Auditing, Turkish Commercial Law, Financial Law JEL Classification: F1, F31