Cite as APA style citation
Nazarova K., Bondarenko K. Procedural and accounting transformation as an imperative stage of digital audit. Visnyk Kyi’vs’kogo nacional’nogo torgovel’no-ekonomichnogo universytetu. 2021. № 6. P. 70-79.

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DOI:  http://doi.org/10.31617/visnik.knute.2021(140)05

UDC 007.2:005]:657.6
JEL Classification M42

NAZAROVA Karina,
DSc (Economics), Professor,
Head of the Department
of Financial Analysis and Auditing
Kyiv National University of Trade and Economics
19, Kioto str., Kyiv, 02156, Ukraine
 Email: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0002-5019-9244
 
BONDARENKO Konstantin,
postgraduate student of chair for Department
of Financial Analysis and Auditing
Kyiv National University of Trade and Economics,
Senior Audit Expert "Ernst & Young Audit Services"
19, Kioto str., Kyiv, 02156, Ukraine
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ORCID: 0000-0003-2581-0504

PROCEDURAL AND ACCOUNTING TRANSFORMATION AS AN IMPERATIVE STAGE OF DIGITAL  AUDIT

The current state and prospects of digital audit implementation are studied. The content and specifics of the process of accounting transformation, its stages, features of implementation in terms of exchange of large arrays of information are highlighted. The main problems that create microprocesses of manual accounting and administration in the framework of outdated methods of transmission of accounting data are revealed. It is proved that the implemented automation of microprocesses, starting from the level of information exchange, is the primary but imperative stage of the transition to digital audit.
Keywords: audit, digital audit, accounting, transformation, Big data, Big 4.

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