from 06.02.2023 until now
Solnechnogorsk, Russian Federation
graduate student from 01.01.2022 until now
Moscow, Russian Federation
doctoral candidate from 01.01.2012 until now
Moscow, Moscow, Russian Federation
VAC 5.2.6 Менеджмент
VAC 5.2.3 Региональная и отраслевая экономика
UDK 33 Экономика. Народное хозяйство. Экономические науки
UDK 657.6 Проверка отчетности. Аудит. Ревизия
GRNTI 06.00 ЭКОНОМИКА И ЭКОНОМИЧЕСКИЕ НАУКИ
OKSO 38.00.00 Экономика и управление
BBK 6 ОБЩЕСТВЕННЫЕ НАУКИ
TBK 7 ОБЩЕСТВЕННЫЕ НАУКИ. ЭКОНОМИКА. ПРАВО.
BISAC BUS BUSINESS & ECONOMICS
This article deals with the actual problem of the expediency and possibility of adapting the Microsoft Excel office program to the audit process (including the formation of auditor working documents). By examining the advantages and disadvantages of specialized software and further comparing the identified features with the characteristics of Microsoft Excel, recommendations are formulated for implementing the necessary functions in the most relevant way for the audit organization. Based on a theoretical analysis of the capabilities of modern software products (including AuditXP) in the field of audit, a methodology for fundamental auditor actions is compiled at the stages of planning and collecting audit evidence. It describes the consequences of adapting Microsoft Excel to the audit process (by analogy with the mechanism of specialized software) for audit organizations or an individual auditor.
audit working papers, specialized software, Microsoft Excel, audit evidence, Accounting, AuditXP
1. Vasilenko, M., Ternovaya, P. (2020). Digitization in accounting and audit. Azimut of scientific research: economics and management. T: 9. No. 3(32): 354-356.
2. The rule (Standard) of audit activity "Audit in the conditions of computer data processing" (approved by the Audit Commission under the President of the Russian Federation on January 22, 1998 Protocol N 2). Reference and Legal System "Consultant Plus" [Electronic resource]. - URL: https://www.consultant.ru/document/cons_doc_LAW_18152/ (date of access: 20.05.2023)
3. Afanasyeva, E. (2021). Automation and digitalization of accounting: similarities and differences. Bulletin of the Polotsk State University. Series D. Economic and legal sciences. No. 6: 9-14.
4. Official website of AuditXP [Electronic resource]. - URL: https://www.auditxp.ru/products/auditxp-professional/ (date of access: 20.05.2023)
5. Soboleva, G., Guzov, Yu., Generalova, N. (2021). Digitalization of Accounting and Auditing: Technology Evolution, Russian Experience and Development Prospects. Finance and Business. T. 17. No. 4: 63-80.
