The main problems and prospects of the audit digitalization process

This article is devoted to the analysis of digital changes in the audit industry, which examines the main problems and prospects of its functioning and development in Russia. In 2020, there was an economic crisis due to the COVID-19 pandemic. And 2022, in turn, had a significant impact on all sectors of the economy, as a result of which there was an urgent need to find new vectors for the development of Russian business in the digital environment. However, despite the difficulties that have arisen in the current market conditions, there are positive trends in the digital transformation of the Institute of Russian audit.