RESEARCH ON THE DEVELOPMENT PROSPECTS OF AUDIT ACTIVITIES IN THE CONTEXT OF ECONOMIC DIGITALIZATION

Abstract With the vigorous development of the digital economy, audit activities are facing unprecedented opportunities and challenges. This paper delves into the challenges brought about by economic digitalization to audits, including data complexity, technological updates, personnel transformation, and data security. Additionally, the article looks ahead to long-term opportunities for the audit industry in areas such as stricter regulation, technological reshaping, and internationalized services, providing a useful reference for the future development of audit activities.