ON INTRODUCTION OF THE AUDIT REPORT WITH THE ELECTRONIC SIGNATURE
Th e main diff erence between an audit report with an electronic signature from a traditional audit report is considered: it is much more diffi cult to imperceptibly falsify the fi rst one to any persons (fi rst of all, economic entities) in practice. Th e expediency of initially limiting the introduction of audit opinions with electronic signature audit only socially signifi cant organizations is justifi ed. A statistical survey of this extremely important sector of the audit market has been conducted.