The article deals with topical issues of changing the functions of auditors in modern conditions. The article substantiates the thesis that the main component of audit in the digital economy is the analysis of the Corporation's financial stability in the future, the results of which are of interest to both internal and external users. Special attention is paid to the concept of strategic audit, its goals and issues related to improving the methodology and methods of conducting this type of audit in order to improve its quality.
audit, digital economy, business audit, strategic audit
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