The Peculiarities of the Organization of Audit Activity in the Conditions of the Digital Economy
Abstract
This scientific work provides information about the peculiarities of the organization of audit activity in the conditions of the digital economy. In addition, the article states that under conditions of the digitization of economy, the theoretical issues of the audit, its practice, methods, technique and the audit process will undergo major changes.
Keywords
Full Text:
PDFReferences
Law of the Republic of Uzbekistan “On audit activities” dated February 25, 2021.
Yakimova V.A. Opportunities and prospects for the use of digital technologies in audit activities. Bulletin of Saint Petersburg University, 2020. Economics. –Volume 36, Issue 2. – p. 287–318.
Alexey Kudrin: in three years the Accounts Chamber will switch to digital audit. https://finrussia.ru/news/aleksey-kudrin-za-tri-goda-schetnaya-palata-pereydet-na-tsif rovoy-audit/.
Pankov V.V. Transformation of the audit institution under conditions of the digital technologies use. “Audit” Journal, №12, 2019.
Kozlova N. Digitalization of audit and consulting–our reality. https://zen.yandex.ru /media/finexpertiza/cifrovizaciia-audita-i-konsaltinga-nasha-realnost-nina-kozlova-vy stupila-na-professionalnoi-vstreche-raex. 7.11.2023.
Meliev I.I., Dagarov B.M. Features of the organization of audit services in the context of the coronavirus pandemic. Electronic scientific journal of finance and banking, number ii. March–April, 2020. – p. 167–176.
Varlamova D.V., Alekseeva L.D. Issues of introducing digital technologies into the accounting system // Bulletin of the Altai Academy of Economics and Law. 2020. № 5–2. – p. 248–254. https://vaael.ru/ru/article/view?id=1136 (access date: 6.11.2023).
Petukh A.V., Safonova M.F. Modern audit in the context of the economy digitalization: problems and development prospects. International accounting, 2019, Volume 22, Number 10. – p. 1154–1169.
Data of the Ministry of Finance of the Republic of Uzbekistan. https://www.mf.uz/ media/file/audit/osn_pokazateli/osnovnie_pokazateli_2020.pdf. 16.04.2021.
Tuksanov H. The fair value of JSC “Uzbekneftgaz” and the enterprises incorporated has been estimated based on IAS. https://uza.uz/uz/posts/ozbekneftgaz-aj-va-uning-tizimidagi-korxonalarning-haqqoniy-qiymati-hbs-asosida-baholandi_233879.8.02.2023.
A favorable audit opinion on the financial statements of the joint–stock for 2022 by the international company “Ernst & Young” LLC. https://www.uzbekistonmet.uz/uz/list s/view/4127. 6.11.2023.
Big Four (audit). https://ru.wikipedia.org/wiki.7.11.2023.
Artificial_intelligence (world_market). http://www.tadviser.ru/index.php/ (access date: 16.04.2021).
Annual report of Deloitte. https://www2.deloitte.com/content/dam/Deloitte/nl/Do cuments/about-deloitte/deloitte-nl-integrated-annual-report-2017-2018.pdf (16.04. 20 21).
RAEX: revenues of the largest audit organizations reached a record 44.2 billion rubles. https://raex-rr.com/news/press-reliz/2022_01_June/.
Largest audit organizations (2015–2023). List of the largest Russian audit organizations (subjects of audit activity), 2023. https://raex-rr.com/b2b/audit/biggest_ auditors_rating/2023/.
DOI: http://dx.doi.org/10.18415/ijmmu.v10i12.5465
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 International Journal of Multicultural and Multireligious Understanding
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
https://ijmmu.com
editor@ijmmu.com
facebook.com/ijmmu
Copyright © 2014-2018 IJMMU. All rights reserved.