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DIGITALIZATION OF AUDIT IN THE CONDITIONS OF THE COVID-19

Journal: Herald of Kyiv National University of Trade and Economics (Vol.131, No. 3)

Publication Date:

Authors : ;

Page : 123-134

Keywords : eco-anxiety; coronavirus; COVID-19; digitalization; audit;

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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.

Last modified: 2021-07-06 18:24:38