Use of information systems during the audit
Автор: Izvarina N.Yu., Antonets P.A., Soloshenko Ju.D., Chulfaev N.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 7 (89), 2022 года.
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This article discusses the features of the use of information systems during the audit. To ensure the implementation of automation processes in the work of the auditor, the technological capabilities presented in the article are necessary. Based on them, a list of audit procedures has been compiled that can be performed using information systems. The advantages of an automated approach to the performance of an audit assignment are primarily related to the automation of routine operations of the auditor, thereby reducing labor costs, avoiding mechanical errors, reducing the audit time, while maintaining the quality of the work performed.
Automation of audit procedures, information systems in audit, digitalization of audit, information technologies in auditing
Короткий адрес: https://sciup.org/170194738
IDR: 170194738 | DOI: 10.24412/2411-0450-2022-7-73-77