DIGITALIZATION IN AUDIT PROFESSION
DOI:
https://doi.org/10.5281/zenodo.18076724Keywords:
AI, data analytics, digitalization, big data, cybersecurity.Abstract
This thesis explores the ways in which digitization affects the audit process, cybersecurity, AI (artificial
intelligence), and data analytics. As a result, this thesis will analyze how digitization affects the various audit process
components. Consequently, we also offer a study of the potential effects of this change on the assurance level, as reported
by the auditor in the audit report. The thesis also analyzes the abilities that the future auditor in a digital environment will
need to possess.
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