AUDIT AND ANALYSIS IN THE DIGITALIZATION SYSTEM AUDIT ACTIVITY

Introduction. Digitization and digitization of data are currently extremely important approaches to business organization. In particular, this applies accounting, auditing, as a separate element of the enterprise management system. The article is devoted to the study of the issue of digitalization of audit and analysis in an auditing company, the derivation of a new interpretation of “digital audit and analysis”, the formation of digitalization costs. The organization of digitization of audit activity data depends on the size of the audit company and its technical, financial and human resources. The authors proved that the use of actually created software products and their standardization at the audit enterprise makes the digitalization of audit and analysis effective and profitable. Purpose. The purpose of the study is to reveal theoretical approaches to the organization of audit digitization, a reasonable calculation of the effectiveness of digitization and an analysis of the advantages and disadvantages of the audit digitization process. Materials and methods. The research materials are: (1) regulatory and legal support for the regulation of audit activity in Ukraine, digitization of its data; (2) works of domestic and foreign authors conducting their scientific and practical research in the field of audit digitization and its digitalization. In the process of research, the following scientific methods were used: theoretical generalization and grouping; formalization, analysis and synthesis; logical generalization of results (formulation of conclusions). Results. The scientific article substantiates the need to improve the theoretical essence of digitalization of audit and analysis. The authors grouped the advantages and disadvantages of digitalization of audit and analysis and proposed the main ways to overcome them. Based on the introduction of the actual developed computer program “ARM Budget-audit-UA” proved the trend of reducing digitalization costs at the enterprise. Prospects. In further scientific research, it is proposed to focus on the order of digitization of the documentation of the audit process in a computer program “ARM Budget-audit-UA”, due to the introduction of a system of working documents for their mutual coordination.