SANARIPTESTIRUUNUN SHARTYNDA ACCOUNTANT ESEPTI ROLU

Accounting is the main component of the financial and economic activities of any enterprise. The quality of its management determines the optimality of management decisions and the efficiency of the entire enterprise. As a result of the digitalization of the global economy, accounting and auditing are also undergoing changes, consisting in the introduction of new digital technologies, financial and economic instruments that allow automating, improving and accelerating accounting processes. The article examines the impact of digitalization on accounting and auditing, and provides its advantages and disadvantages in the process of implementing automated accounting and auditing information systems by enterprises.