title: Ð¢ÑÐ°Ð½ÑÑÐ¾ÑÐ¼Ð°ÑÐ¸Ñ Ð°ÑÐ´Ð¸ÑÐ° Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ "Ð¤Ð¸Ð½Ð°Ð½ÑÑ Ð¸ ÐÑÐ´Ð¸Ñ")
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Audit transformation in the digital economy (on the example of LLC Â«Finance and AuditÂ»)
Creators: name: ÐÐ¾Ð²Ð°Ð»ÐµÐ½ÐºÐ¾, ÐÐ¸ÐºÑÐ¾Ñ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: 2021
Subjects: ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ñ
ÑÐ¸ÑÑÐ¾Ð²Ð°Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ°
Ð°ÑÐ´Ð¸Ñ
Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ
ÑÐ¸ÑÑÐ¾Ð²ÑÐµ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸
digitalization
digital economy
audit
audit activity
digital technologies

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description: The paper is devoted to the introduction of digital technologies in audit activities, identifying related problems and ways to solve them. In the course of the study, the following tasks were solved: â the essence, content and role of digital transformation in audit were studied; â a study of the factors and conditions of digital transformation of the audit was conducted; â the features of the organization of internal control are considered; â problems of implementation and use of digital technologies in internal audit are identified; â measures have been developed to eliminate the identified shortcomings in the process of applying digital technologies in accounting and audit. The object of the study was chosen LLC "Finance and Audit", on the example of which the possibility of introducing digital technologies in the activities of audit companies was considered. The study was conducted using methods of comparison, analysis and generalization, selective observation, systematization of theoretical and practical material. As a result of the conducted research, the risks associated with the digitalization of audit were considered and the problems hindering the introduction of information technologies in audit activities were identified. To eliminate the problems, measures were proposed that have a practical focus and can be applied in the activities of a particular audit firm.