Application of digital technologies in accounting, business analysis and auditing

The intensive development of computer technology gave impetus to the beginning, and then improving auditing in the computer environment. Application of auditors by clients automated information systems needs an audit: during planning, implementation, documentation of audit work, registration audit conclusion. That is why the question seems to be so urgent automation of audit at the present stage of development.

The purpose of this work is to determine the need for the possibility of using computer technology for auditing in modern accounting.