Challenges of using digital technologies in audit
نویسندگان
چکیده
Every company must consider the changes in a digital environment. In era of transformation, understands importance information technologies, and makes adjustments form structural changes. Modern technology usage provides possibility analysis previously unimaginable types amounts data, introduces significant field auditing. By simplifying audit work, digitalization has also created new opportunities for IT The aim this paper is to present challenges key trends auditing, or big data analytics, artificial intelligence, blockchain technology, robotic process automation. There an emerging need auditors take advantage respond systematic high-quality way. progress using technologies auditing contributing more reliability better quality reporting, which leading increased trust among stakeholders results work.
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ژورنال
عنوان ژورنال: Anali
سال: 2023
ISSN: ['0350-2120', '2683-4162']
DOI: https://doi.org/10.5937/aneksub2300014v