THE USE OF DIGITAL TECHNOLOGIES IN AUDITING
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Keywords

Big data, audit, digitalization, Norma, STATAUZ

Abstract

Currently, the most significant force transforming the global economy is digitalization, which is happening on a global scale. This transformation is shaping organizations, employing professionals who rely on digital business models and frequently updated information technology. The topic of this article is relevant because digitalization is an inevitable process affecting audit firms, who must adapt to improve their efficiency and increase customer confidence. Organizations are investing heavily in new technologies to benefit from networking, with many undergoing large-scale digital transformations, radically altering traditional business models.

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