employee from 01.01.2008 to 01.01.2019
Amur State University (Department of Finance, assistant professor)
doctoral candidate from 01.01.2008 until now
Blagoveshchensk, Blagoveshchensk, Russian Federation
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
GRNTI 06.35 Учетно-экономические науки
BBK 65 Экономика. Экономические науки
TBK 7727 Аудит
BISAC BUS001010 Accounting / Financial
Th e article reveals the possibilities of transition of audit organizations to digital technologies, identifi es areas of application of big data analysis and artifi cial intelligence technology for processing and analyzing audited information, collecting, evaluating audit evidence and solving other intellectual problems. Th e article identifi es information processes in relation to auditing, gives their classifi cation based on the types of tasks to be solved, identifi es types of information when using digital technologies, and proposes a scheme of the intellectual system of audit activity.
digital economy, digital technology, audit activity, artifi cial intelligence, Big Data, information processes
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