PROBLEMS AND PROSPECTS FOR THE USE OF DIGITAL TECHNOLOGIES IN AUDIT

The management of an economic entity seeks to control costs, improve the quality of manufactured products and fully apply new business technologies in their organization, therefore, remote audit is becoming an increasingly relevant and expedient issue. An integrated audit of the future, with real-time filing of evidence, will be very different from the current work of internal audit and, ultimately, will also be perceived by external auditors. This research focuses primarily on digital technologies that enable auditors to work effectively and efficiently from a remote location. The author of the study examines the theoretical and practical problems of the spread of remote audit in the activities of audit and consulting companies. Particular attention is paid to the study of the institutional mechanism for the implementation of remote auditing, especially in the context of the spread of coronavirus infectio