Accounting automation as a type of audit services

Abstract

The article is devoted to the study of the issue of automation of accounting for enterprises in the real sector of the economy as a type of audit services. The authors consider the use of automated programs based on the experience of the Big Four corporations, as well as their application in practice by Russian audit companies. The article examines the advantages and problems characteristic of accounting automation processes. Based on the identified key issues, solutions are proposed that allow auditors to modernize the accounting automation process for their clients.