OPPORTUNITIES PROVIDED BY THE DIGITAL ECONOMY FOR THE DEVELOPMENT OF AUDITING

Mualliflar

  • S.F. Turaeva Tashkent Institute of Finance Muallif

;

auditing, digitalization, digital economy, modern technologies, security, transformation

Abstrak

The digital economy creates new opportunities for the development of all types of economic activity. First of all, it allows to improve the organizational, technical and methodological support of information services, which include audit services. Emerging technologies based on artificial intelligence, descriptive and predictive analysis of big data can find an applied aspect in the digitalization of audit activities, which will contribute to speeding up the collection of information, the transition from manual procedures to machine processing of information, algorithmization of planning and an in-depth understanding of the activities of audited entities. As the market for high (hi-tech) and end-to-end technologies develops, the digitalization of information systems of economic entities.

Iqtiboslar

Abdolmohammadi M.J. (1987) Decision support and expert systems in auditing: a review and research directions. Accounting and Business Research (Spring)

Calderon T.G., Cheh J.J. (2022) A roadmap for future neural research in auditing and risk assessment. International Journal of Accounting Information Systems,

Sukhareva M.A. (2018) From the concept of a post-industrial society to the concept of a knowledge economy and a digital economy: a critical analysis of the terminological field, Gosudarstvennoe upravlenie. Elektronnyi vestnik

Baldwin A.A., Brown C.E., Trinkle B. S. (2020) Opportunities for artificial intelligence development in the accounting domain: the case for auditing.

Boritz J.E., Wensley A.K.P. (2020) Structuring the assessment of audit evidence — an expert systems approach. Auditing: A Journal of Practice and Theory

Nashr qilingan

2023-02-25

Iqtibos keltirish tartibi

OPPORTUNITIES PROVIDED BY THE DIGITAL ECONOMY FOR THE DEVELOPMENT OF AUDITING. (2023). Markaziy Osiyo Ta’lim Va Innovatsiyalar Jurnali, 2(2 Part 2), 70-74. https://in-academy.uz/index.php/CAJEI/article/view/22873