Analysis of factors of accounting and audit development in Russia

The article is devoted to assessing the factors of development of economic accounting and audit in the context of the digitalization of the Russian economy. The author considers political, demographic, educational, infrastructural factors, the impact of the COVID-19 pandemic, etc. After analyzing the complex of conditions for the transformation of accounting and analytical professions, the author concludes that if all significant transactions are transferred to a common digital environment, we will need new financial control workers with competencies