title: ÐÐ¾Ð´ÐµÑÐ½Ð¸Ð·Ð°ÑÐ¸Ñ Ð°ÑÐ´Ð¸ÑÐ° Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Audit modernization in the digital economy
Creators: name: ÐÐ¾Ð»ÑÐ³Ð°Ð»Ð¾Ð²Ð°, ÐÐ°ÑÑÑ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð°ÑÐ´Ð¸Ñ
Ð¼Ð¾Ð´ÐµÑÐ½Ð¸Ð·Ð°ÑÐ¸Ñ Ð°ÑÐ´Ð¸ÑÐ°
ÑÐ¸ÑÑÐ¾Ð²Ð°Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ°
ÑÑÐ°Ð½ÑÑÐ¾ÑÐ¼Ð°ÑÐ¸Ñ Ð°ÑÐ´Ð¸ÑÐ°
ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ñ Ð°ÑÐ´Ð¸ÑÐ°
ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ Ð°ÑÐ´Ð¸ÑÐ°
Ð½ÐµÐ¿ÑÐµÑÑÐ²Ð½ÑÐ¹ Ð°ÑÐ´Ð¸Ñ
audit
audit modernization
digital economy
audit transformation
audit digitalization
audit development
continuous audit

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð²Ð»Ð¸ÑÐ½Ð¸Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ ÑÐ¸ÑÑÐ¾Ð²ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ Ð½Ð° Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1. ÐÐ·ÑÑÐ¸ÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð°ÑÐ¿ÐµÐºÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¾Ð¹ ÑÑÐ°Ð½ÑÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð°ÑÐ´Ð¸ÑÐ°. 2. ÐÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ðµ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ ÑÐ¸ÑÐ¼Ñ ÐÐÐ Â«ÐÐ»ÑÑÐ½Ñ-ÐÑÐ´Ð¸ÑÂ». 3. ÐÑÐµÐ½Ð¸ÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ ÑÐ¸ÑÐ¼Ñ ÐÐÐ Â«ÐÐ»ÑÑÐ½Ñ-ÐÑÐ´Ð¸ÑÂ» Ð½Ð° Ð¿ÑÐµÐ´Ð¼ÐµÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐ¸ÑÑÐ¾Ð²ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ Ð² ÑÐ°Ð±Ð¾ÑÐµ. 4. ÐÐ¿ÑÐµÐ´ÐµÐ»Ð¸ÑÑ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½ÑÐµ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ ÑÐ¸ÑÑÐ¾Ð²ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ Ð¸ ÑÐ»Ð¾Ð¶Ð½Ð¾ÑÑÐ¸ Ð¸Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð² Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. 5. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸ÑÐºÐ¾Ð² Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸, Ð¿ÑÐ¸Ð¼ÐµÐ½Ð¸Ð¼ÑÑ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð°ÑÐ´Ð¸ÑÐ°. 6. ÐÐ°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ ÑÐ¸ÑÑÐ¾Ð²ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ ÑÐ¸ÑÐ¼Ñ ÐÐÐ Â«ÐÐ»ÑÑÐ½Ñ-ÐÑÐ´Ð¸ÑÂ». Ð Ð°Ð±Ð¾ÑÐ° ÑÐ°ÑÐºÑÑÐ²Ð°ÐµÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ ÑÐ¸ÑÑÐ¾Ð²ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ Ð² Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÑÐ»Ð¾Ð¶Ð½Ð¾ÑÑÐ¸ Ð¸Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ. ÐÐ°Ðº ÑÐµÐ·ÑÐ»ÑÑÐ°Ñ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° ÑÐ¸ÑÑÐµÐ¼Ð° Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð¼Ð¾Ð´ÐµÐ»Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ñ Ð¸ Ð¾ÑÐµÐ½ÐºÐ¸ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð. ÐÐµÐ½Ð¸ÑÐ°, ÐºÐ¾ÑÐ¾ÑÐ°Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½Ð¸Ð¼Ð° Ð² ÑÐ´Ð°Ð»ÐµÐ½Ð½Ð¾Ð¼ Ð´Ð¾ÑÑÑÐ¿Ðµ, Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð°ÑÐ´Ð¸ÑÐ°. ÐÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ð¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð»ÑÑ ÑÐµÐ³ÑÐµÑÑÐ¸Ð¾Ð½Ð½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð² Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ðµ Stata, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ¸ÑÑÐµÐ¼Ð½ÑÐ¹ Ð¿Ð¾Ð´ÑÐ¾Ð´. Ð§Ð°ÑÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð´Ð°Ð½Ð½ÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ ÐÐÐ Â«ÐÐ»ÑÑÐ½Ñ-ÐÑÐ´Ð¸ÑÂ», Ð´Ð»Ñ ÐºÐ¾ÑÐ¾ÑÐ¾Ð¹ Ð±ÑÐ»Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ðµ ÑÐ°ÑÑÐµÑÑ Ð¸ Ð´Ð°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð² ÑÐ°ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐ¾Ð²ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹, Ð° Ð¸Ð¼ÐµÐ½Ð½Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð°Ð²ÑÐ¾Ð¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ð°ÑÐ´Ð¸ÑÐ° Ð² ÑÐ°Ð±Ð¾ÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸.
description: This work is devoted to the study of the impact of the development of digital technologies on audit activities. The tasks that were solved during the study: 1. Explore the theoretical aspects of digital transformation of audit. 2. Analyze the financial condition of the auditing firm Alliance-Audit. 3. Evaluate the activities of the audit firm Alliance-Audit LLC for the use of digital technologies in work. 4. Determine possible directions for the development of digital technologies and the complexity of their application in audit activities. 5. Develop a system of indicators for assessing the risks of misstatement of reporting, applicable in the context of digitalization of audit. 6. Give recommendations on the implementation of digital technologies in the activities of the company Â«Alliance-AuditÂ». The work reveals the main directions of the development of digital technologies in auditing, the complexity of their application. As a result, a system of indicators was developed based on the model for identifying and assessing the distortion of reporting by M.Benish, which is applicable in remote access, in the context of digitalization of the audit. The study used regression analysis int he Stata ,as well as a systematic approach. Part of the study was carried out using data from the Alliance-Audit, for which economic calculations were carried out and recommendations were made regarding the use of digital technologies, namely, the introduction of an audit automation system into the company's work.