ЦИФРОВІЗАЦІЯ ВІТЧИЗНЯНОГО АУДИТУ: ТРЕНДИ І ПЕРСПЕКТИВИ

Abstract

In the context of economic globalization, expansion of international relations, creation of a single economic information space, rapid changes in external and internal environment, devastating effects of economic crises, increasing the role of digitalization, the number of market participants interested in obtaining reliable information and reducing information risks work. That is why today there is a growing demand for audit services to identify and further analyze the distortions of financial and economic performance, as well as to assess promising areas of business development. The purpose of this article is to analyze the stages of audit development, assessment of current trends, problems and prospects for digitalization of audit in Ukraine. The article identifies three evolutionary stages of audit development, during which it acquired a confirmatory, system-oriented and risk-oriented nature. Emphasis is placed on changing the passive function of modern audit to active, associated with the expansion of its tasks and facilities. The author found that the new objects of audit are indicators of non-financial reporting and business processes of the client company. The main advantages of non-financial reporting are identified and classified into external and internal. Innovative areas of audit development have been studied and three have been identified, each of which can change the system of modern auditing: digitalization of business, the ability to work with large databases, accounting and reporting in real time. The necessity of digitalization of audit and the need for the use of digital technologies, which mark a new revolutionary stage of its development, are substantiated. It is indicated that the audit acquires a fourth digitally-oriented form, which will change the discrete nature of the audit to a continuous one and will cause new audit risks. It was found that the audit using digital technologies will improve the quality of services provided on the basis of the transition from sample to continuous research. The author proved that digital technologies can simplify and streamline the organization of the audit, taking into account the characteristics of the client, but associated with the emergence of new audit risks.