TY JOUR TI Artificial Intelligence in Auditing: Opportunities and Challenges KW audit KW information technology KW artificial intelligence KW big data KW digital economy JO Auditor AU Vardanyan, S.A. AU Nemchenko, A.V. AU Chernovanova, N.V. AU Shemet, E.S. PY 2025 IS 11 PB INFRA-M Academic Publishing LLC.