The Impact of Digital Transformation on Auditing Practices in the Modern Economy

Authors

  • Assoc. Prof. Dr Kiril Dimitrov Department of Economy and Fince, Department of Economics and Magement, University of Agribusiness and Rural development Author

DOI:

https://doi.org/https://doi.org/10.37075/RP.2025.2.08

Keywords:

Digital transformation, Audit practices, Audit process, Artificial intelligence
G32, L86, M42, O33

Abstract

Digital transformation is significantly changing audit practices, with the introduction of new technologies such as artificial intelligence (AI), machine learning, blockchain and big data transforming the traditional audit process. These technologies facilitate the automation of routine tasks, improve the accuracy and efficiency of audits, and provide deeper real-time data analysis.

References

P Vasilev - Годишен алманах" Научни изследвания на …, 2018 (2018). РАЗВИТИЕ НА ОДИТА В КОНТЕКСТА НА „ИНДУСТРИЯ 4.0 “. URL: https://www.ceeol.com/search/article-detail?id=779418 (accessed 2024-05-28)

ДРФ Филипова - ICPA Articles, 2021 (2021). Развитие и перспективи пред независимия финансов одит в България. URL: https://ideas.repec.org/a/bpa/journl/v2021y2021i0p1-21id10035.html (accessed 2024-05-28)

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Published

2025-06-18

Issue

No. 2 (2025)

Section

Articles

License

Copyright (c) 2025 Kiril Dimitrov (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain copyright to their works.

All publications are distributed under the terms of the Creative Commons Attribution 4.0 International (CC BY 4.0) license.

How to Cite

Dimitrov, K. (2025). The Impact of Digital Transformation on Auditing Practices in the Modern Economy. Research Papers, 2, 123-135. https://doi.org/https://doi.org/10.37075/RP.2025.2.08