The Impact of Digital Technologies on the Audit Process
DOI:
https://doi.org/10.31150/ajebm.v8i7.3822Keywords:
Audit, Legislation, Digital Technologies, E-Commerce, International Financial Reporting Standards, Artificial IntelligenceAbstract
This article examines the issues of introducing digital technologies into audit practice and their impact on the audit process and methodology. In recent years, digital technologies have significantly reshaped the landscape of financial auditing. The integration of tools such as artificial intelligence (AI), blockchain, data analytics, and robotic process automation (RPA) has allowed auditors to improve the accuracy, efficiency, and timeliness of audit processes. This paper explores the extent to which digital technologies are transforming traditional audit practices, focusing on the opportunities they present as well as the challenges that come with their adoption. Emphasis is placed on how these technologies enhance risk assessment, automate routine tasks, and improve decision-making through real-time data analysis. Moreover, the paper examines the skills gap among auditors and regulatory implications associated with digital auditing. By analyzing recent literature and case studies, this study provides a comprehensive understanding of the evolving audit ecosystem and the strategic role of digital innovation in shaping its future. The findings suggest that while digital technologies can greatly enhance audit quality and efficiency, their implementation must be accompanied by proper training, ethical considerations, and an updated regulatory framework to ensure reliability and transparency.
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Copyright (c) 2025 Muydinov Erkin Dzhamaldinovich
This work is licensed under a Creative Commons Attribution 4.0 International License.
