Moskva, Russian Federation
Th e article considers the impact of global world, national processes and the digitalization of the economy on the profession of an auditor, the education of auditors, the convergence of the professions of an auditor, internal auditor, controller, fi nancial security specialist, business analyst, and as a result, the transition to a competently oriented model of qualifi cation certifi cation of auditors in compliance with international standards for the education of auditors.
audit, education, professional competencies, digital economy, business analysis, professional values
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