The accelerated implementation of digital technologies in all spheres of life stimulates specialists to think about the prospects of their professional fields. This research focuses on the profession of an auditor. The purpose is to assess the impact of digitalization on the auditing profession in the Russian Federation and the level of current digital competencies of Russian auditors; determine their willingness to use new digital technologies; search for directions for the development of the auditing profession in modern conditions, as well as clarify the attitude of auditors to changing conditions of their work. A detailed analysis of Russian and foreign experience of the audit state and prospects is carried out, as well as a sample survey of auditors-practitioners - to assess their willingness to accept and apply new digital technologies. Research results demonstrate that Russian auditors have the necessary digital competencies to speed up a number of work processes, but they are clearly not enough for the implementation of revolutionary approaches. Moreover, all respondents insist that they have no mental obstacles to gain new knowledge and skills. The obtained results make it possible to form an effective general concept of inclusion into a modern digital business environment.
Translated title of the contributionAVAILABILITY AND RELEVANCE OF DIGITAL COMPETENCIES FOR AUDIT
Original languageRussian
Pages (from-to)17-21
Number of pages5
JournalАУДИТ
Issue number4
StatePublished - 2021

    Scopus subject areas

  • Business, Management and Accounting(all)

ID: 86530489