Overview of the use of information technologies in the field of audit (problems and trends)

UDC 657.6

Authors

Smirnova E. O.
Vladimir State University named after Alexander Grigoryevich and Nikolai Grigoryevich Stoletov, Law Institute, Vladimir, Russia
Averin A. V.
Vladimir State University named after Alexander Grigoryevich and Nikolai Grigoryevich Stoletov, Law Institute, Vladimir, Russia

Abstract

The authors analyze the use of information technologies in the field of auditing. The paper identifies problematic aspects of the use of information technology in auditing, at the same time, the trends in the use of information technology in auditing are identified. In conclusion, approximate solutions to existing problems are proposed.

Keywords

information technologies, audit activity, application practice, audit services, informatization.