ДИДЖИТАЛИЗАЦИЯ АУДИТА В УСЛОВИЯХ COVID-19
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DOI: http://doi.org/10.31617/visnik.knute.2020(131)09
НЕЖИВАЯ Мария,
к. э. н., доцент кафедры финансового анализа и аудита
Киевского национального торгово-экономического университета
ул. Киото, 19, г. Киев, 02156, Украина
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: https://orcid.org/0000-0002-3008-5338
МИНЯЙЛО Виктория,
к. э. н., доцент кафедры финансового анализа и аудита
Киевского национального торгово-экономического университета
ул. Киото, 19, г. Киев, 02156, Украина
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID:https://orcid.org/0000-0001-5867-7135
ДИДЖИТАЛИЗАЦИЯ АУДИТА В УСЛОВИЯХ COVID-19
Рассмотрены основные тенденции диджитализации аудита в условиях трансформации экономики. Установлено, что аудит должен проводиться в полном соответствии с международными стандартами аудита, несмотря на проблемы, связанные с COVID-19. Обосновано, что технологическая интеграция аудита на базе современных информационных систем повышает эффективность аналитической работы аудитора.Ключевые слова: эко-тревожность, коронавирус, COVID-19, диджитализация, аудит.
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