THE SOCIO-ECONOMIC IMPORTANCE OF DIGITALIZATION IN THE AUDIT PROCESS
DOI:
https://doi.org/10.55640/Keywords:
audit process, digitalization, transparency, continuous audit, IT audit and remote audit.Abstract
This article highlights the socio-economic significance of digitalization in the “Audit Process”. The effectiveness of digital audit in the economy, its role in the activities of enterprises, and the issues of eliminating shortcomings in this system based on the experience of developed countries are analyzed. In addition, the differences before and after digitalization are compared and the impact of digitalization on audit effectiveness is highlighted.
References
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2. Якимова В.А. (2020) Возможности иперспективы использования цифровых технологий ваудиторской деятельности. Вестник Санкт-Петербургского университета. Экономика. Т.36. Вып. 2.С. 287–318.
3. IT-аудит. Бу нима? — ICTNEWS https://share.google/qaP4l3HeChgs87mQt
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5. Noy, B.,&Veld, H. (2015). Cloud Computing and Its Impact on Audit. Journal of Accounting and Information Systems, 112-130.
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