ТРАНСФОРМАЦИИТЕ В СЧЕТОВОДСТВОТО И ОДИТА
THE TRANSFORMATIONS IN ACCOUNTING AND AUDIT

Author(s): Fanya Filipova
Subject(s): Economy, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: digitalization in accounting and audit; digital transformation; big data analysis; machine learning; digital technologies in accounting education
Summary/Abstract: This report outlines the framework in which the digital transformation process in accounting and auditing is evolving, as well as the areas in which accounting education and auditing training should be modified in order to be relevant to digital transformation. On the basis of qualitative research approaches (analysis of existing literature on the subject and real impressions through his own audit practice), the author presents the main phenomena that characterize digitalization in accounting and auditing at present; the leading role and digital strategies of the four largest accounting and auditing companies in the world (PwC, Deloitte, EY, KPMG) are discussed, as well as the need for training in digital technology for students in accounting, auditing and finance.

• Details
• Contents