Abstract
Digitalization and automation enable more efficient data management, thus increasing auditing quality and efficiency. Positive aspects of auditing future are transition to current or continuous auditing, greater flexibility and better communication. Digitalization and automation come with certain challenges, such as complex systems management. These processes are changing auditor’s role. Higher requirements regarding technical and social competencies are imposed on employees, and regarding analytical skills as well. The purpose of this work is to present influence and significance of digitalization in auditing.
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