Russian Federation
Voronezh, Russian Federation
the article examines the impact of modern information technologies on the transformation of auditing and its methodology. Key aspects are analyzed, including the use of artificial intelligence, blockchain technologies, robotic data processing and data analysis. The article examines both the positive effects of technological progress and the challenges associated with the introduction of innovations. Special attention is paid to the legal and ethical aspects of the use of technology in auditing, including regulatory issues, responsibility for the operation of algorithms and protection of information confidentiality. Possible risks are considered, such as loss of professional independence, imbalance between large and small audit organizations, as well as difficulties in terms of training specialists. The article demonstrates that, although information technologies significantly expand the possibilities of auditing and increase its effectiveness, their implementation requires an integrated approach that takes into account both technical and organizational factors. The need for continuous professional development of auditors is emphasized in order to successfully adapt to changing working conditions.
audit, information technology, artificial intelligence, blockchain, big data analysis, regulation of auditing, professional ethics, training of specialists.
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