title: Opportunities and prospects for using digital technologies in auditing
metadata.name: dc.contributor.author
metadata.value: Yakimova, Vilena A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2020-09-03T12:59:01Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2020-09-03T12:59:01Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2020-06
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Yakimova V. A. (2020) Opportunities and prospects for using digital technologies in auditing. St Petersburg University Journal of Economic Studies, vol. 36, iss. 2, pp. 287–318.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu05.2020.206
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/19112
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The digital economy creates new opportunities for the development of all types of economic activity, and first of all it allows to improve the organizational, technical and methodological support of information services, which include audit services. Developing technologies based on artificial intelligence, descriptive and predicative analysis of big data can find an applied aspect in the digitalization of audit activities, which will help to accelerate the collection of information, the transition from manual procedures to computer-aided processing of information, planning algorithms and a deeper understanding of the activities of audited entities. With the development of the market of high (hi-tech) and end-to-end technologies, digitalization of information systems of economic entities, the problems of adapting auditory methodological and organizational-technological tools to current conditions become urgent. Thus, in auditing science there is a paradigm shift: the transition from traditional audit to intellectual (AI audit), the methodology of which is based on machine learning technology in the professional field and the use of professional cognition. The application of the ecosystem approach allows us to describe the features of the content and functional purpose of individual digital technologies for performing cognitive processes in audit activities. A cognitive ecosystem of audit activities is proposed, which is necessary for defining digital technologies, with the help of which specific tasks and directions of audits and audit-related services can be implemented. The proposed ecosystem can be used as a supporting mechanism for creating a comprehensive AI-audit system in audit organizations and for developing AI-audit as a field of scientific knowledge.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: St Petersburg University Journal of Economic Studies;Volume 36; Issue 2
metadata.lang: -
metadata.name: dc.subject
metadata.value: digital economy
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: digital technologies
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: audit services
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: intellectual audit
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: AI-technologies
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: professional judgment
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Opportunities and prospects for using digital technologies in auditing
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 287-318.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/19112/1/287-318.pdf
resources.format: Adobe PDF
resources.size: 1,15 MB