PRE-ASSESSMENT OF FINANCIAL AUDIT DIGITAL TRANSFORMATION IN RA

The rapid development of digital technologies and the introduction of new tools for processing financial information are significantly changing the methods and principles of organizing financial audits. The use of artificial intelligence, big data analysis, automation of robotic processes and cloud technologies creates new opportunities for increasing the efficiency of audit processes, assessing the reliability of financial information and timely identifying risks. At the same time, digital transformation poses a number of methodological, technological, organizational and professional issues, the solution of which is an important prerequisite for ensuring the quality, independence and credibility of the audit. The article substantiates the need for digital transformation of financial audit and presents the prerequisites for its effective implementation․