title: Ð¦Ð¸ÑÑÐ¾Ð²Ð°Ñ ÑÑÐ°Ð½ÑÑÐ¾ÑÐ¼Ð°ÑÐ¸Ñ Ð½Ð°ÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½ÑÑ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð² Ð°ÑÐ´Ð¸ÑÐ° (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÑÑÑÐ°Ð½ ÐÐ Ð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: Digital Transformation of National Auditing Standards (Case of BRICS Countries)
Creators: name: ÐÑÑÑÐºÐ±Ð°ÐµÐ², ÐÑÐ½ÑÐ´
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: 2025
Subjects: ÑÐ¸ÑÑÐ¾Ð²Ð°Ñ ÑÑÐ°Ð½ÑÑÐ¾ÑÐ¼Ð°ÑÐ¸Ñ
Ð°ÑÐ´Ð¸Ñ
Ð½Ð°ÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½ÑÐµ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ
Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐµ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ Ð°ÑÐ´Ð¸ÑÐ°
ÐÐ ÐÐÐ¡
Ð³Ð°ÑÐ¼Ð¾Ð½Ð¸Ð·Ð°ÑÐ¸Ñ
ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸
digital transformation
auditing
national standarts
international auditing standarts
BRICS
harmonization
technology

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description: The purpose of this study is to examine the digitalization processes of national auditing standards in BRICS countries, assess their compliance with international requirements, and develop recommendations for their harmonization. The following objectives were achieved: â¢ Analysis of the historical development of auditing and its digitalization. â¢ Comparison of national and international auditing standards. â¢ Examination of the level of digitalization in auditing practices across BRICS countries. â¢ Identification of factors influencing digital transformation. â¢ Development of proposals for integrating digital technologies into auditing. This study is relevant due to the necessity of harmonizing national auditing standards with international requirements. A comparative analysis of auditing digitalization in BRICS countries has been conducted for the first time. Key challenges have been identified, and solutions for the adoption of digital technologies have been proposed. The research findings can be utilized by auditing firms, regulatory authorities, and international organizations in the development of new auditing standards and regulations. The digitalization of auditing in BRICS countries is progressing unevenly. To harmonize standards, a unified approach, the development of digital infrastructure, and enhanced auditor training are required. The implementation of artificial intelligence, blockchain, and cloud technologies will improve audit transparency and reliability.