title: Ð Ð°Ð·Ð²Ð¸ÑÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð°ÑÐ´Ð¸ÑÐ° Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸
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: Development of audit methodology in the context of digitalization
Creators: name: ÐÐ°ÑÐ°Ð¼Ð¾Ð½Ð¾Ð², ÐÐ°Ð²ÐµÐ»
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ÐºÑÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑ
ÐÐ½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ñ
Ð°ÑÐ´Ð¸Ñ
Ð±Ð»Ð¾ÐºÑÐµÐ¹Ð½
audit
blockchain

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description: The purpose of the work is to develop a set of measures aimed at improving the system of performing audit tasks through the introduction of digital technologies. Subject of the work: theoretical and empirical methods and approaches, literature, financial indicators and their dynamics, financial statements of JSC "MCD". Methodology of the work: analysis and comparison of digital technologies in the audit, modeling of their acquisition and use in JSC "MCD". In the course of the work, the types of digital technologies used in the audit were classified and disclosed; the regulatory legal acts regulating the audit process and scientific articles on audit digital technologies were analyzed; the competitive environment of JSC "MCD" and its financial statements were analyzed; the system of performing audit tasks and quality control of JSC "MCD" was analyzed; the advantages and disadvantages of digital technologies in the audit were classified; possible measures to improve the processes of performing audit tasks using digital technologies in JSC "MCD" were presented. As a result, it was decided that the most rational way to implement the digitalization of audit in JSC "MCD" of all the listed is to create a big data system in the organization.