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СтаттяЗовнішня публікація🌐 Ukrainian

CURRENT REALITIES OF ACCOUNTING AND AUDIT DIGITALIZATION: METHODOLOGY AND SOFTWARE

Vasyl HolovachkoORCIDY. KozarORCIDM. Berets

Анотація

. . , . . ., , . . , () , D1 " ", . . , () , D1 " ", : Digitalization has penetrated all spheres of economic activity and transformed traditional approaches to conducting entrepreneurial, commercial, or any other type of activity. It has been noted that the most significant changes have occurred in accounting and auditing, ensuring transparency and efficiency in the financial and economic activities of business entities. It has been proven that the digitalization process of accounting and auditing covers the entire cycle -from the initial recording of business transactions to the independent evaluation of financial statementsguided by key steps that form a comprehensive methodology for this process. In particular, the key steps include: the first step -analyzing the current state of accounting and auditing, which allows for a clear identification of the strengths and weaknesses of existing processes and the formulation of digitalization goals; the second -selecting appropriate software and technologies that provide optimal solutions for automating and enhancing the accuracy of accounting processes; the thirddeveloping a detailed implementation plan and preparing the necessary infrastructure to support digital technologies. In addition, the implementation and configuration of software, staff training, as well as thorough testing and pilot operation of the system play a significant role in the digitalization

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