DevelopmentsArtificial Intelligence in the fieldsIndependent Audit of computingAudit Process, the internet, and software—such as Industry 4.0, big data, the Internet of Things, robotic technologies, cloud computing, machine learning, and artificial intelligence—have begun to demonstrate their effects on daily human life. This study is fundamentally based on the considerations regarding how technology may transform the auditing profession, alter the auditor’s role, and influence the execution of audit activities as well as the application of audit techniques. Artificial intelligence can be addressed by auditors in two ways. The first is the audit of artificial intelligence, and the second is the use of artificial intelligence in the audit field. Artificial intelligence auditing is important in terms of who will be responsible for the mistakes made by the artificial intelligence software and the negative consequences it will cause. Considering that artificial intelligence is created by humans, the control of AI algorithms in terms of fraud, corruption, and abuse constitutes the core subject of auditing artificial intelligence. In the context of auditing with artificial intelligence, it is expected that many routine controls performed during independent audit engagements will be conducted by AI systems. It is anticipated that with the increase in the use of artificial intelligence agents, it will be possible for routine, boring tasks in independent audit studies to be performed by artificial intelligence, while independent auditorsIndependent Auditor will be able to focus on other areas with audit riskAudit Risk. As a result, the aim of this study is to draw attention to the advantages as well as disadvantages that may arise from the increased use of artificial intelligence in independent audit studies.