Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
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DIGITALIZATION OF AUDIT IN THE CONDITIONS OF THE COVID-19

Автор: Sveta on .

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Nezhyva M., Minjajlo V. Dydzhytalizacija audytu v umovah COVID-19. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 3. S.123-134.

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DOI:  http://doi.org/10.31617/visnik.knute.2020(131)09

UDC 657.631.6
 

NEZHYVA Mariia,
PhD (Economics), Associate Professor
of the Department of Financial Analysis and Audit
Kyiv National University of Trade and Economics
19,Kioto str., Kyiv, 02156, Ukraine

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ORCID: https://orcid.org/0000-0002-3008-5338
 
MINIAILO Viktoriia, 
PhD (Economics), Associate Professor
of the Department of Financial Analysis and Audit
Kyiv National University of Trade and Economics
19, Kioto str., Kyiv, 02156, Ukraine

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ORCID:https://orcid.org/0000-0001-5867-7135

DIGITALIZATION OF AUDIT IN THE CONDITIONS OF THE COVID-19

The main tendencies of audit digitalization in the conditions of economic trans­formation are considered. It is established that audit should be conducted in full com­pli­ance with international auditing standards, despite the problems associated with COVID-19. It is substantiated that technological integration of audit on the basis of modern informa­tion systems increases efficiency of analytical work of the auditor.
Keywords: eco-anxiety, coronavirus, COVID-19, digitalization, audit.

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