AUDIT BASED COMPUTER PROGRAMS: PRODUCTIVITY, PROFITABILITY AND TRENDS

Considered organization audits in the computer environment. Overview advantages and disadvantages of application software in the audit practice of domestic audit firms. Based on the studies analyzed the impact of the use of computer applications the performance and profitability of the audit. It is established that efficiency audits significantly increased with the use of auditors specialized software. It is proved that an audit of the use of applications compared to the traditional method of - significantly reduced. Studies conducted in the direction of research department of accounting and taxation «Kyiv Cooperative Institute of Business and Law.»