DIGITALIZATION OF AUDIT IN THE CONDITIONS OF THE COVID-19
Journal: Scientia fructuosa (Vol.131, No. 3)Publication Date: 2020-06-17
Authors : NEZHYVA Mariia MINIAILO Viktoriia;
Page : 123-134
Keywords : eco-anxiety; coronavirus; COVID-19; digitalization; audit;
Abstract
The main tendencies of audit digitalization in the conditions of economic transformation are considered. It is established that audit should be conducted in full compliance with international auditing standards, despite the problems associated with COVID-19. It is substantiated that technological integration of audit on the basis of modern information systems increases efficiency of analytical work of the auditor.
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