The current global economic system is characterized by a high degree of globalization and significant values, a high level of security and the efficiency of the system of transmission of economic-financial information ...

The purpose of this article is to present the global challenges which already face accounting and auditing and which will accompany them during this decade. They are mainly related to technological development, global ...

In the modern economy, focused on digital technologies, when many transactions are performed in electronic form, there is an urgent need to analyze transactions for money laundering operations. In this regard, when auditing ...