Computer technologies in audit analytical procedures

Abstract

Introduction. The impact of modern computer technologies on the field of auditing leads to the development and transformation of methods of auditing procedures. In connection with the growing complexity of business operations and the large volume of financial information, the introduction of computer technologies into analytical audit procedures becomes critical to ensure the efficiency, accuracy and reliability of audit operations. After all, when using digital technologies, analytical procedures, which are an important component of auditing, are significantly accelerated, automated and improved. The use of computer technologies in the process of analytical audit procedures allows to significantly increase the efficiency and accuracy of audit operations, accelerating the processing of large volumes of data, conducting analysis and identifying potential deviations or deficiencies in financial reporting. Through the use of specialized audit programs and the integration of artificial intelligence and machine learning, these technologies become a necessary component for the successful performance of modern audit tasks. Purpose. It consists in researching the methodological foundations of analytical procedures in auditing and their practical use in the conditions of digital technologies and the effects of martial law in the country. Method (methodology). To achieve the goal, general scientific, economic and mathematical methods and approaches were used, in particular the method of least squares, analytical procedures and tools: horizontal and vertical analysis, financial ratios, formalization and generalization. The results. The need to unify (typify) analytical indicators, to bring them to a single standard, to uniformity of calculation and terminology, and their recommended values in the conditions of using digital technologies in audit, is argued.