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    BIG DATA VISUALIZATION IN AUDIT: A RESEARCH ON INDEPENDENT AUDIT COMPANIES OPERATING IN ANKARA
    (TÜRMOB, 2025) Karabulut, Melek Sardag; Serçemeli, Murat
    In the age of big data, traditional audit procedures are insufficient to provide high-level assurance. Various types of risks are overlooked during the audit process. One reason is that traditional audit procedures do not allow auditors to effectively use big data to provide a more complete and comprehensive risk assessment process. Big data visualization can assist auditors in performing fraud detection and risk assessment tasks. It can also support analytical procedures to discover previously unknown risks and improve audit quality. This study aims to investigate the use of data visualization in the audit activities of independent audit firms and the perceptions of independent auditors. The data from 30 independent audit firms operating in Ankara were analyzed using SPSS 22.0 software. As a result of the research, it was determined that although most independent audit firms use data visualization to a high degree in their audit activities, they do not benefit from big data-specific audit tools and find data visualization useful in the independent audit process. In addition, it is among the findings that the lack of data visualization in auditor training is a severe deficiency; audit-specific data visualization software should be developed; the use of data visualization in auditing will make a significant contribution to the faster understanding of major changes or differences and the creation of audit working papers.