Simferopol', Russian Federation
Th e article presents an analysis of foreign publications on innovations in the audit. Th e use of cognitive technologies in auditing practice is substantiated. Its own defi nition of cognitive audit, its subject and areas of research is developed. Th e appearance of a new paradigm in the audit is justifi ed.
audit, cognitive technologies, innovations, cognitive audit, paradigm.
Недавнее исследование Forbes Insights показало, что 58% аудиторов и компаний считают, что технология будет иметь самое большое влияние на аудит в течение следующих трех-пяти лет.
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