The impact of digitalization on the development of the Russian audit

The article examines the influence of digitalization on the evolution of the Russian audit, the result of which is the automation of its conduct. The topicality of this research is due to the need to consider audit problems in the new conditions of the digital economy and ways to solve them. The advantages and features of audit automation that expand its capabilities are disclosed, problems are considered and recommendations for their solution and further development of audit are proposed.