CHALLENGES AND SOLUTIONS IN THE IMPLEMENTATION OF ELECTRONIC AUDIT SYSTEMS IN THE DIGITAL ACCOUNTING ENVIRONMENT

Abstract

This article analyzes the theoretical and practical aspects of implementing an electronic audit system in the context of digital accounting. The study examines the essence of electronic audit, its distinctive features compared to traditional audit, the advantages of using digital technologies, and the organizational, technological, and legal challenges arising in the implementation process. The paper also develops scientific proposals and practical recommendations for the effective organization of electronic audit, improving audit quality, ensuring the reliability of financial statements, and automating audit procedures. The research findings contribute to the modernization of audit activities in the digital economy.