FOREIGN EXPERIENCE OF AUDIT COMPUTERIZATION: SPECIFICITY AND PROSPECTS FOR UKRAINIAN PRACTICE

Introduction. The article examines audit computerization as a factor that significantly improves the quality and accuracy of audits, especially in the conditions of growing complexity of financial transactions and high requirements for business transparency. The purpose of the article is to conduct a study of the successful practice of foreign experience in the computerization of audit, to identify the possibility of its adaptation within the national framework. Methods and materials. The author analyzed scientific publications on computerization of audit; reports of audit entities; applied methods of comparative analysis, systematization and generalization of foreign experience.