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Methodological tools for conducting an audit in the context of automation and digitalization

Author

Listed:
  • M. N. Smagina

  • S. V. Malkova

  • V. M. Sidelnikova

Abstract

The digitalization of the economy and all economic entities is now extremely global; at the moment it is the most significant force changing the world economy. For this reason, most modern companies use various information technologies, and even entire digital business models. Audit firms have to adapt to this process by changing audit methods. The purpose of the article is to identify changes in existing audit methods that have occurred due to the global digitalization and automation of the activities of most companies.

Suggested Citation

Handle: RePEc:cvt:journl:y:2022:id:729
DOI: 10.24182/2073-6258-2022-21-1-78-82
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