In order to fully benefit from the advantages of the rapidly developing smart automation systems, both in all processes of the enterprises as a whole and in particular for the audit function, it is extremely important to identify the obstacles to the implementation of these systems and to develop appropriate solution proposals. In this context, it has been determined that there are few national studies on RPA, which is used as a new intelligent automation technology in the field of artificial intelligence, especially for the execution of audit activities. However, although such studies are scarce in Turkey and the usage area of RPA is not sufficient, it can be said that there may be important developments in this field for the future. In this context, the aim of the study is to reveal the contribution of RPA to the audit processes and to determine the issues that may prevent the use of RPA in the execution of audit activities. For this purpose, firstly, the studies in the domestic and foreign literature on the use of RPA in audit activities are included in the study. Then, what RPA is, its contribution to the development process and RPA's audit processes are tried to be explained. Finally, in the conclusion part, some suggestions were made based on the current studies and the evaluations made.