%0 Journal Article %T Artificial Intelligence in Auditing: Opportunities and Challenges %A Vardanyan, S.A. %A Nemchenko, A.V. %A Chernovanova, N.V. %A Shemet, E.S. %K audit, information technology, artificial intelligence, big data, digital economy %J Auditor %D 2025 %N 11 %P 4 %I INFRA-M Academic Publishing LLC.