TOPICAL ISSUES IN THE DEVELOPMENT OF AUDIT IN THE CONDITIONS OF THE DIGITALIZATION OF THE ECONOMY
The digitalisation of auditing is part of a broader business-wide transformation process. We live in an era of radical change, the hallmark of which is the ability to connect to the Internet for interaction and access to data, interfaces, people and their experiences. This article discusses the digitalization of audits for the period of a pandemic, analyzes the stages of an audit and a number of problems that arise in the process of auditing.