Use of information technologies in audit
Автор: Izvarina N.Yu., Lermontova A.A., Gutnik K.E., Nikitin S.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 5-2 (87), 2022 года.
Бесплатный доступ
The article discusses the possibilities of using information technologies in auditing, provides examples of information and communication tools used by auditors. The tasks solved by the introduction of information technologies into the work of an audit company are systematized, the principles of such an audit conducted using information technologies are presented. The risks and opportunities of auditing using information technologies are presented.
Audit, remote audit, information technology, digitalization, audit procedures in the information environment
Короткий адрес: https://sciup.org/170192439
IDR: 170192439