PROSPECTS FOR THE USE OF DIGITAL TECHNOLOGIES IN AUDIT ACTIVITIES
Author(s): Zhidkov A.S., Litvinyuk A.V.
Rubric: Management
DOI: 10.21777/2587-554X-2021-1-87-93
Release: 2021-1 (36)
Pages: 87-93
Keywords: digitalization, digital technologies, information technologies, audit, audit activity, informatization, blockchain
Annotation: This article examines and analyzes the prospects and opportunities for using digital technologies in auditing. The most significant technologies that can influence the transformation of audit activities, changing and simplifying the conduct of audit procedures, are identified. The dynamics of the introduction of information and communication technologies in organizations is studied, the relevance of the process of transformation of audit activities under the influence of digital technologies is clarified, and a forecast of possible ways of developing audit activities under their influence is made. The degree of influence of information technologies on the scope of functions performed in the field of accounting and auditing, depending on the level of qualification of specialists, is studied. Special attention is paid to the study of the possibilities of using modern digital technologies in relation to audit activities, and the possible directions of their integration are investigated. Based on the material studied, the authors assume about the possible transformation of the activities of audit companies.
Bibliography: Zhidkov A.S., Litvinyuk A.V. PROSPECTS FOR THE USE OF DIGITAL TECHNOLOGIES IN AUDIT ACTIVITIES // Economics and Management. – 2021. – № 1 (36). – С. 87-93. doi: 10.21777/2587-554X-2021-1-87-93