ДИГИТАЛИЗАЦИЈА И ИНОВАЦИЈЕ У РЕВИЗИЈИ
DIGITIZATION AND INNOVATIONS IN AUDITING

Author(s): Kristina Peštović
Subject(s): Economy, Accounting - Business Administration
Published by: Savez računovođa i revizora Republike Srpske
Keywords: digitization; auditing;
Summary/Abstract: The paper presents the characteristics of digitization and innovations in auditing. Digitization represents the use of digital technologies in order to change business processes and improve business performance. From the audit aspect, the characteristics of digitization in the segment of audit evidence and audit files were presented. Digitization from the aspect of audit evidence provides auditors with the opportunity to collect a larger volume of audit evidence, eliminate certain testing on a sample basis and obtain evidence of a significantly higher level of reliability. Digitization of audit files provides significantly easier manipulation of documents from the aspect of search, management and exchange. Today, auditors are actively using generalized and user software in the process of digitizing their activities, and when it comes to innovations in auditing, the use of artificial intelligence, automation and predictive tools in auditing is indicated.

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