Especially with the effect of the last industrial revolution, it is seen that the production models of the enterprises have evolved towards digitalization. With the start of the transition to mass production with the effect of the first industrial revolution, and with Industry 4.0, which is the last industrial revolution, it has turned into an area where technological developments are used intensively in other departments within the enterprise, especially in production lines (Lenka, et al., 2017: 92- 93). As a result of this change and transformation, companies' production, logistics, marketing, R&D, accounting and so on. It is observed that there are changes in the way of doing business in many departments. In addition to these changes in business conduct, it is considered that there are differences in the legal infrastructure of the enterprises without any boundaries. It is seen that there are significant increases in the legal status and free float rates of the enterprises with the innovations they experience in the production stages. In this way, it is thought that the legal structures of businesses have been changed, and the creation of financial statements in businesses with the addition of digital innovations in addition to their multinational structures, and the transparent auditing of these statements created accordingly, is increasing its importance day by day. The increase in the intra-company partnership structures has also increased the importance of protecting the loss of rights in each partner. In this respect, the audit processes of companies with a high free float ratio have gained more importance than non-public companies.