OPPORTUNITIES PROVIDED BY THE DIGITAL ECONOMY FOR THE DEVELOPMENT OF AUDITING

Abstract

The digital economy creates new opportunities for the development of all types of economic activity. First of all, it allows to improve the organizational, technical and methodological support of information services, which include audit services. Emerging technologies based on artificial intelligence, descriptive and predictive analysis of big data can find an applied aspect in the digitalization of audit activities, which will contribute to speeding up the collection of information, the transition from manual procedures to machine processing of information, algorithmization of planning and an in-depth understanding of the activities of audited entities. As the market for high (hi-tech) and end-to-end technologies develops, the digitalization of information systems of economic entities.