PROBLEMS OF THE USE OF DIGITAL TECHNOLOGIES IN ACCOUNTING AND AUDIT

This study is devoted to topical issues of automation of accounting and auditing using information and communication technologies (ICT). The transition to ICT for the country's enterprises has become extremely difficult due to the lack of the necessary regulatory and instructive materials explaining in more detail the procedure for using new software. In this regard, in this study, the most difficult problems of the use of ICT in the field of accounting and audit of business entities are considered in the light of the constant updating of software products. In addition, classifications of the use of software products in the accounting service of enterprises are proposed and the advantages and disadvantages of software are identified, as well as directions for improving accounting and auditing with the help of modern information ICT