title: ÐÑÐºÑÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑ ÐºÐ°Ðº Ð¾Ð´Ð¸Ð½ Ð¸Ð· ÑÐ¿Ð¾ÑÐ¾Ð±Ð¾Ð² Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ñ Ð¿ÑÐ¾ÑÐµÐ´ÑÑ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸ 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: Artificial intelligence as one of the methods for optimizing auditing procedures in the conditions of digitalizing economy
Creators: name: ÐÐ»ÐµÐºÑÐ°Ð½Ð´ÑÐ¾Ð²Ð°, ÐÑÐ¸Ð½Ð°
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°ÑÐ´Ð¸Ñ
ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ñ Ð°ÑÐ´Ð¸ÑÐ°
Ð°Ð²ÑÐ¾Ð¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ñ Ð°ÑÐ´Ð¸ÑÐ°
Ð±Ð¾Ð»ÑÑÐ°Ñ ÑÐµÑÐ²ÐµÑÐºÐ°
Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ðµ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ
audit
audit digitalization
audit automation
big four
auditing procedures

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¾ÑÐµÐ½ÐºÐµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ¸ Ð¸ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ð¸ÑÐºÑÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÐ° Ð² Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ðµ Ð¿ÑÐ¾ÑÐµÐ´Ñ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Ð¼Ð¾ÑÑÐµÑÑ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð±Ð¾Ð»ÑÑÐ¸Ñ Ð´Ð°Ð½Ð½ÑÑ Ð½Ð° ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ñ Ð°ÑÐ´Ð¸ÑÐ°. 2. ÐÐ·ÑÑÐ¸ÑÑ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐºÑÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÐ° Ð¸ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÐµÐ³Ð¾ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ Ð² Ð°ÑÐ´Ð¸ÑÐµ. 3. ÐÐ¿ÑÐµÐ´ÐµÐ»Ð¸ÑÑ ÑÑÐ°Ð¿Ñ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ð¸ÑÐºÑÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÐ° Ð² Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÑÑ Ð¿ÑÐ°ÐºÑÐ¸ÐºÑ. 4. ÐÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÑÐ½Ð¾Ðº Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ñ ÑÑÐ»ÑÐ³. 5. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÑÑ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ Ð¸ÑÐºÑÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÐ° Ð½Ð° Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ðµ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ. 6. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÑ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ñ Ð¿ÑÐ¾ÑÐµÐ´ÑÑ Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸ÐµÐ¼ Ð¸ÑÐºÑÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÐ°. 7. Ð Ð°ÑÑÑÐ¸ÑÐ°ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ¸ Ð¸ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ð¸ÑÐºÑÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÐ° Ð² Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ðµ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ. Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐ Â«ÐÐµÐ»Ð¾Ð¹Ñ Ð¸ Ð¢ÑÑ Ð¡ÐÐÂ». ÐÑÐ»Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ Ð½ÐµÐ´Ð¾ÑÑÐ°ÑÐºÐ¸ ÑÑÐ°Ð´Ð¸ÑÐ¸Ð¾Ð½Ð½ÑÑ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ñ Ð¿ÑÐ¾ÑÐµÐ´ÑÑ Ð¸ Ð½Ð° Ð¸Ñ Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ° Ð°ÑÐ´Ð¸ÑÐ° Ð²ÑÑÑÑÐºÐ¸ Ð¾Ñ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸ÐµÐ¼ Ð¸ÑÐºÑÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÐ°. Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð° ÑÐ°ÑÑÑÐ¸ÑÐ°Ð½Ð° Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½Ð°Ñ Ð¿ÑÐ¸Ð²Ð»ÐµÐºÐ°ÑÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð¿ÑÐ¾ÐµÐºÑÐ° ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ¸ Ð¸ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ð¸ÑÐºÑÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÐ° Ð² Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¸Ðµ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ Ð¸ ÑÐ´ÐµÐ»Ð°Ð½ Ð²ÑÐ²Ð¾Ð´ Ð¾Ð± ÐµÐ³Ð¾ Ð´Ð¾ÑÐ¾Ð´Ð½Ð¾ÑÑÐ¸.
description: The given work is devoted to assessing the effectiveness of the development and implementation of artificial intelligence in audit procedures. The research set the following goals: 1. Consider the impact of big data on the digitalization of auditing. 2. To study the features of artificial intelligence and the peculiarities of its application in audit. 3. Determine the stages of implementation of artificial intelligence in audit practice. 4. Analyze the audit services market. 5. Consider the impact of the use of artificial intelligence on audit procedures. 6. Develop a methodology for conducting audit procedures using artificial intelligence. 7. Calculate the economic efficiency of the development and implementation of artificial intelligence in audit procedures. The work was fulfilled on the premises of Deloitte &amp; Touche CIS. The shortcomings of traditional audit procedures were analyzed and, on their basis, a methodology for auditing of sales using artificial intelligence was developed. As a result, the investment attractiveness of the project for the development and implementation of artificial intelligence in audit procedures was calculated and a conclusion was made about its profitability.