Global Trends of Digitalisation in Audit Activity

The article is devoted to the study of global trends in digitalisation, which significantly affect the development of audit activities. The use of innovative technologies, such as artificial intelligence, blockchain, and big data, which radically change approaches to auditing, is considered. It is shown how digitalisation helps to increase the accuracy, efficiency and transparency of audits, as well as helps to identify risks and optimise business processes. At the same time, the challenges associated with the introduction of the latest technologies are outlined, including high financial costs, cyber risks and insufficient legal framework. Particular attention is paid to staff training, as the integration of digital technologies requires new competencies from auditors. The author analyses the need to adapt regulatory standards, which often do not keep pace with technological changes. The prospects for using digital solutions to increase the competitiveness of audit services in the global market are described. It is concluded that an integrated approach to the implementation of digitalisation is an important condition for the effective transformation of the audit industry in the digital age.