Recent Advancements in Auditing: Theory, Practice, and Innovation
暫譯: 最近的審計進展：理論、實務與創新

本書探討了審計領域的最新發展，涵蓋理論基礎、實務應用以及數位轉型的影響，特別是與人工智慧（AI）和機器學習（ML）的進展有關，包括針對特定行業開發的大型語言模型（LLMs）。這些技術有潛力透過提供更深入的見解和自動化複雜任務來提高審計的準確性和效率。在這個背景下，本書考慮了審計程序、重要性、持續經營評估，以及人工智慧和物聯網（IoT）在審計過程中的整合。本書還討論了內部審計的挑戰、疫情期間的適應措施以及審計師的責任。本書是學者、實務工作者和學生了解不斷演變的審計環境的重要資源。

Ganite Kurt is a distinguished professor of accounting at Ankara Hacı Bayram Veli University with over 30 years of academic experience. Her research interests span a wide range of topics, including accounting theory, auditing, accounting ethics, audit fraud, financial accounting, International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), family businesses, corporate governance, and internal control systems. Prof. Kurt has authored numerous publications in national and international peer-reviewed journals, as well as book chapters in the field of accounting. In addition to her academic contributions, she has actively participated in the design, management, and execution of various national and international research projects. Throughout her career, she has held key academic and administrative positions, including serving as both an instructor and an administrator at a vocational school, gaining extensive experience in teaching and institutional leadership.

Assoc. Prof. Özkan Sarısoy, CPA, began his undergraduate studies in Business Administration at Trakya University in 2006. He completed the final semester of his undergraduate education in Germany through a student exchange program and earned his bachelor's degree in 2010. He obtained his M.A. in Accounting and Auditing from the Institute of Social Sciences at Trakya University in 2012, with a thesis focusing on International Financial Reporting Standards. In 2018, he received his Ph.D. in Accounting from Istanbul University, with a dissertation analyzing the presentation of Key Audit Matters in independent auditor reports. Dr. Sarısoy's research interests include independent auditing, financial fraud, behavioral accounting, and accounting culture. He has served as a reviewer for several national and international academic journals and is currently an academic at Tekirdağ Namık Kemal University.

甘妮特·庫爾特（Ganite Kurt）是安卡拉哈吉·巴伊拉姆·維利大學（Ankara Hacı Bayram Veli University）會計學的傑出教授，擁有超過30年的學術經驗。她的研究興趣涵蓋廣泛的主題，包括會計理論、審計、會計倫理、審計詐欺、財務會計、國際財務報導準則（International Financial Reporting Standards, IFRS）、國際審計準則（International Standards on Auditing, ISA）、家族企業、公司治理及內部控制系統。庫爾特教授在國內外的同行評審期刊上發表了大量的學術著作，並在會計領域撰寫了多篇書籍章節。除了她的學術貢獻外，她還積極參與各種國內外研究項目的設計、管理和執行。在她的職業生涯中，她擔任過多個重要的學術和行政職位，包括在職業學校擔任講師和管理者，積累了豐富的教學和機構領導經驗。

奧茲坎·薩里索伊（Özkan Sarısoy）副教授，註冊會計師（CPA），於2006年開始在特拉基亞大學（Trakya University）攻讀商業管理學士學位。他透過學生交流計畫在德國完成了本科教育的最後一學期，並於2010年獲得學士學位。2012年，他在特拉基亞大學社會科學研究所獲得會計與審計碩士學位，論文專注於國際財務報導準則。2018年，他在伊斯坦堡大學獲得會計博士學位，論文分析了獨立審計報告中關鍵審計事項的呈現。薩里索伊博士的研究興趣包括獨立審計、財務詐欺、行為會計及會計文化。他曾擔任多本國內外學術期刊的審稿人，目前是特基爾達名克·凱馬爾大學（Tekirdağ Namık Kemal University）的學術人員。