DIGITALIZATION IN AUDIT PROFESSION

Jasur Razzaqov; Matrasul Yaqubov; Nodira Sabirova

doi:10.5281/zenodo.18076724

DIGITALIZATION IN AUDIT PROFESSION

Авторы

Jasur Razzaqov
Matrasul Yaqubov
Nodira Sabirova

DOI:

https://doi.org/10.5281/zenodo.18076724

Ключевые слова:

AI, data analytics, digitalization, big data, cybersecurity.

Аннотация

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.

Биографии авторов

Jasur Razzaqov

Tashkent State Agrarian University,
Head of the Department of
Accounting, Analysis and Audit, Dsc

Matrasul Yaqubov

BANKING AND FINANCE ACADEMY,
Head of the Department of
Accounting and Auditing, PhD

Nodira Sabirova

Tashkent State Agrarian University,
teacher of the Department of
Accounting, Analysis and Audit, Msc

Библиографические ссылки

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Research Agenda. Awaiting Approval, 1–37

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862-883

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the-big-data-market

4. IIA. (2016). Global Perspectives and Insights: Emerging Trends, Issue 5.

5. Issa, H., Sun, T., & Vasarhelyi, M. A. (2016). Research Ideas for Artificial Intelligence in Auditing: The Formalization

of Audit and Workforce

6. Supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1–20.doi:10.2308/jeta-105

7. Iuliana, T., Tugui, A., 2005. The contribution of information technologies to the financial auditing of Organizations

[WWW Document]. URL https://doi.org/10.2139/ssrn.807244

8. E&Y. 2018 https://www.ey.com/en_us/assurance/why-ai-is-both-a-risk-and-a-way-to-manage-risk

9. McKinsey, (2011). Big data: The next frontier for innovation, competition, and productivity. McKinsey Global

Institute, June.

10. http://www.mckinsey.com/insights/business_technology/big_data_the_next_frontier_for

DIGITALIZATION IN AUDIT PROFESSION

DIGITALIZATION IN AUDIT PROFESSION

Авторы

DOI:

Ключевые слова:

Аннотация

Биографии авторов

Jasur Razzaqov

Matrasul Yaqubov

Nodira Sabirova

Библиографические ссылки

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