AUDIT TRANSFORMATION IN THE CONTEXT OF DIGITALIZATION

This article is devoted to the analysis of the digital transformation of the audit industry in Russia, where the problems and prospects of its functioning and development are considered in detail. In 2020–2021, the problems of the sudden downturn of the Russian economy in the context of a pandemic and the need to find new ways to develop Russian business in the digital environment determined the relevance of a detailed consideration of this topic. Despite the difficulties in the current market conditions, there is no doubt about the positive trends in the digital transformation of the Russian Audit Institute, the positive results of which can be evaluated in the long term