Modern provisions concerning disclosure of information in financial statements, especially in extraordinary circumstances, dictate increased requirements for the quality of audit at the present stage. IAASB has developed ...

In the digital economy, information systems are rapidly changing, this also applies to accounting programs. The use of artificial intelligence systems has become widespread in various sectors of the classical economy: ...

Properly prepared audit documentation is the basis for the auditor's opinion on the reliability of the financial statements. The audit opinion is based on reliable and relevant audit evidence that can be obtained, including ...

The rapid development of digital technologies has led to the emergence of various types of financial digital assets. As a result of a number of features of operations with digital assets, certain opportunities for money ...

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 ...