The relevance of the research is due to the rapid digitalization of the economy and the need to adapt auditing activities to new business conditions, including the widespread use of big data, artificial intelligence, blockchain and cloud technologies. The purpose of the study is to identify the key problems and prospects of the digital transformation of auditing, as well as to develop recommendations on methodological and personnel adaptation of the industry to the challenges of the digital economy. The research uses methods of system analysis, comparative analysis, generalization of scientific publications, regulatory legal acts and international auditing standards. The results of the study include: identification of the main barriers to the introduction of digital technologies in auditing (regulatory, technological, personnel and cybersecurity), justification of the need to switch from selective to continuous audit, as well as a proposal for measures to modernize methodology, standards and educational programs for auditors. In conclusion, it is emphasized that the digital transformation of auditing is irreversible and requires concerted efforts by the state, the professional community and educational institutions to ensure high-quality audit services in the digital economy.
audit digitalization, continuous audit, artificial intelligence, cybersecurity, audit methodology, auditor's professional competencies.
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