E-COMMERCE AND INDEPENDENT AUDIT PERCEPTIONS OF ACCOUNTING PROFESSIONALS IN THE COVID-19 EPISODE: THE CASE OF SİVAS

Abstract

The Covid-19 outbreak has also affected electronic commerce (e-commerce) and independent audit activities, as it does in every field. It is observed that independent auditors and e-commerce activities are adversely affected, especially in the uncertainty and risk situations that develop due to the Covid-19 outbreak. The research data of this study is an online survey conducted with 134 professionals with the title of Certified Public Accountant (CPA) operating in the province of Sivas. A 5-point Likert scale was used in the survey data. The data obtained within the scope of the research were analyzed with the SPSS 22.0 statistical program. Whether the data obtained by the sampling method was compatible with the population data was measured with the Chi-Square test. The frequency of observation and the percentage distribution of the findings showing the statistical analysis of the data was  measured with the Frequency analysis technique.  When the analysis results are evaluated in general in line with the perceptions of professional accountants, the e-commerce sector has developed in the Covid-19 epidemic, and  the importance of the concept and necessity of digital auditing has emerged by gaining a very important dimension in independent auditing activities. The stages of audit in the independent audit process in the Covid-19 epidemic: the acceptance of the new audit contract, the planning of the audit and the risk assessment process, the importance of the concepts of materiality, audit evidence, continuity of the business, key audit issues and forming the auditor's opinion. By applying analytical examination methods to generally accepted auditing standards, scientific and technical information and auditing standards, the importance of auditing with computer-assisted audit programs has emerged in the Covid-19 epidemic. Since the volume of e-commerce has increased with the transfer of information and documents required for commercial transactions, which have been transformed into digital data with economic digitalization, the importance of using new web-based accounting and system software in the field of software and application has emerged so that accounting professionals can catch up with the rapid development of e-commerce