DIGITALIZATION OF AUDIT IN THE CONDITIONS OF THE COVID-19
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Nezhyva M., Minjajlo V. Dydzhytalizacija audytu v umovah COVID-19. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 3. S.123-134.
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DOI: http://doi.org/10.31617/visnik.knute.2020(131)09
NEZHYVA Mariia,
PhD (Economics), Associate Professor
of the Department of Financial Analysis and Audit
Kyiv National University of Trade and Economics
19,Kioto str., Kyiv, 02156, Ukraine
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ORCID: https://orcid.org/0000-0002-3008-5338
MINIAILO Viktoriia,
PhD (Economics), Associate Professor
of the Department of Financial Analysis and Audit
Kyiv National University of Trade and Economics
19, Kioto str., Kyiv, 02156, Ukraine
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID:https://orcid.org/0000-0001-5867-7135
DIGITALIZATION OF AUDIT IN THE CONDITIONS OF THE COVID-19
The main tendencies of audit digitalization in the conditions of economic transformation are considered. It is established that audit should be conducted in full compliance with international auditing standards, despite the problems associated with COVID-19. It is substantiated that technological integration of audit on the basis of modern information systems increases efficiency of analytical work of the auditor.Keywords: eco-anxiety, coronavirus, COVID-19, digitalization, audit.
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