| Issue |
SHS Web Conf.
Volume 100, 2021
IV International Scientific Congress “Society of Ambient Intelligence – 2021” (ISCSAI 2021)
|
|
|---|---|---|
| Article Number | 01001 | |
| Number of page(s) | 7 | |
| Section | Information Technologies and Business Innovations | |
| DOI | https://doi.org/10.1051/shsconf/202110001001 | |
| Published online | 25 March 2021 | |
Digital Audit as an Imperative for Ukraine’s Way out From the COVID-crisis and a Tool to Increase the Competitveness of the State
Kyiv National University of trade and economics, 02156, Ukraine
* Corresponding author: marijka@ukr.net
The article is devoted to the issues of organization and prospects of audit development in terms of digitalization. The state and the measures needed to improve audit effectiveness in the context of automation are investigated and analyzed. The factors that negatively influence the audit digitization process and the possible directions of development of audit activity in the computerized environment are identified. The use of automation helps auditors process more data and focus on identifying risks, allowing for higher quality audits. Classification of information technology of audit, conditions for the development of audit software, factors that impede audit automation are given. Audit digitization is a new level in the audit field that is rapidly evolving and rapidly expanding in enterprises, especially those that use an automated accounting method. The software currently used by auditors needs to be refined to meet the demands of today's world. Digitization will become relevant for all audit firms seeking to gain competitive advantage and take a place in the audit services market.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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