title: Ð¢ÑÐ°Ð½ÑÑÐ¾ÑÐ¼Ð°ÑÐ¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð°ÑÐ´Ð¸ÑÐ° Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐ¸ÑÑÐ¾Ð²ÑÑ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¹
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: Transformation of audit methodology in the conditions of application of digital technologies
Creators: name: Ð¡Ð¾Ð±Ð¾Ð»ÐµÐ²Ð°, ÐÐ½Ð°ÑÑÐ°ÑÐ¸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: 2024
Subjects: Ð°ÑÐ´Ð¸Ñ
Ð¸ÑÐºÑÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑ
Ð±Ð¾Ð»ÑÑÐ¸Ðµ Ð´Ð°Ð½Ð½ÑÐµ
ÑÐ¼Ð°ÑÑ ÐºÐ¾Ð½ÑÑÐ°ÐºÑÑ
Ð±Ð»Ð¾ÐºÑÐµÐ¹Ð½
ÑÑÐ¾Ð¹Ð½Ð°Ñ Ð·Ð°Ð¿Ð¸ÑÑ
audit
artificial intelligence
big data
smart contracts
blockchain
triple-entry bookkeeping

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description: The purpose of the work is to develop a set of measures necessary for the transformation of audit and the transition from the classical method to continuous audit. The research methods are - analysis, induction, deduction, classification and synthesis. The objectives of this study are: 1. Investigation of the concepts of external and continuous auditing and the problems of the classical method. 2. Investigation of the modern technologies suitable for the transformation of the audit method. 3. Analysis of the current state of use of modern technologies in the audit industry. 4. Statement of problems and their solutions in the course of constructing the structure of continuous external audit system. 5. Analysis of the transformed continuous audit method and justification of economic efficiency. The sources of information were data from research literature, official Internet resources and analytical agencies. In the course of the work we analyzed the modern method of external audit and applied digital technologies in the field of audit on the basis of JSC "KÐµpt", analyzed advanced technological solutions that have the potential to transform the method of audit, legal acts regulating in the field of audit and digital technologies, developed the structure of the system of continuous external audit necessary for the transformation of the method, assessed the cost-effectiveness of the implementation of digital technologies necessary for the transformation. As a result, the external audit method was transformed, for the implementation of which the structure of a modular system of continuous external audit was developed.