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USE OF MODERN DIGITAL TECHNOLOGIES IN AUDIT: PROBLEMS AND PROSPECTS
Kononenko Lesіa
Gai Oleksandr
ЗАВАНТАЖИТИ СТАТТЮ
КЛЮЧОВІ СЛОВА
analysis, audit services, digital competences, education, practice
АНОТАЦІЯ
The article notes that the use of digital technologies is a traditional audit practice. It is emphasized that today au-dit procedures are mostly carried out using MS Excel. It is substantiated that the inhibition of the introduction and use of modern digital technologies by auditors is caused by several factors. The main factors are the traditional iner-tia of accounting and analytical specialists, the existence of a gap between accounting education and practice, and the focus on navigation rather than interpretation of source data when teaching modern digital technologies. It is proved that one of the ways to intensify the introduction of modern digital technologies in the audit is to bridge the gap between education and practice. It is emphasized that this involves revising the educational programs of auditors and applying an interdisciplinary approach to form integrated thinking in the training of auditors.
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