UDK 336 Финансы. Банковское дело. Деньги и денежное обращение
The global introduction of digitalization in all spheres of society and economy development has determined the need for the transformation of audit and audit technologies based on digital business models and regularly updated information technologies. The article explores the directions of digitalization development in audit, considers its advantages, as well as possible risks and problems. Measures are proposed to overcome risks and problems, and to activate the process of digitalization implementation in modern conditions.
digitalization of audit, digital technologies in audit, risks of digitalization, electronic technologies in audit, digital technologies
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