PROSPECTS FOR THE USE OF DIGITAL TECHNOLOGIES IN AUDIT AND THEIR ENHANCEMENT
Keywords:
digital technologies, audit, transformation of audit activities, optimization of audit procedures, information and communication technologies, implementation of technologies, qualification of specialists, integration of digital solutions, development of audit, transformation of audit companies.Abstract
This article examines the prospects and opportunities for applying digital technologies in auditing. Key technologies that can significantly impact the transformation of auditing activities by optimizing and simplifying audit procedures have been identified. The dynamics of implementing information and communication technologies in organizations are analyzed, and the relevance of their impact on audit transformation is specified. A forecast of possible development paths in the auditing field under the influence of digital technologies is also provided. The influence of information technologies on the volume of audit functions performed, depending on the qualifications of specialists, is studied. Special attention is given to exploring the potential of modern digital solutions in auditing and possible directions for their integration. Based on the analysis, a conclusion is drawn about the likely transformation of auditing firms' activities.
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Copyright (c) 2024 Mutabar Khodjayeva Khamidulla qizi, Nodira Shanasirova Abdullayevna (Author)
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