INTERNATİONAL EXPERİENCE OF DİGİTALİZATİON OF ACCOUNTİNG AND AUDİTİNG İN COMMUNİCATİON ENTERPRİSES

Abstract This article explores the digitalization of accounting and auditing in telecommunications companies. It highlights the benefits of this trend, including increased efficiency, enhanced accu­racy, improved transparency, and reduced costs. The article also examines the factors influ­en­cing the pace of adoption across different countries, such as technological infrastructure, regulatory environment, workforce skills, and implementation costs. It then dives into the legal framework surrounding digital accounting and auditing, emphasizing electronic records, data privacy, and audit trails. The impact of digitalization on telecommunication companies is analyzed, showcasing benefits like improved financial reporting and risk management. Challenges such as data security, integration, change management, and regulatory uncertainty are also addressed. Finally, the article explores future considerations including emerging technologies, standar­di­zation, and continuous learning.