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

Simple item page
cris.sourceIdoai:journals.unwe.bg:article/94
dc.creatorDimitrov, Kirilen
dc.date2025-05-29
dc.date.accessioned2026-09-24T23:08:59Z
dc.date.available2026-09-24T23:08:59Z
dc.descriptionDigital 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.en
dc.formatapplication/pdf
dc.identifierhttps://rp.unwe.bg/index.php/rp/article/view/94
dc.identifier10.37075/RP.2025.2.08
dc.identifier.urihttps://ds.e-dnrs.org/handle/123456789/742
dc.languagebg
dc.publisherAcademic Publishing UNWE (AP-UNWE)en
dc.relationhttps://rp.unwe.bg/index.php/rp/article/view/94/86
dc.rightsCopyright (c) 2025 Kiril Dimitrov (Author)en
dc.rightshttps://creativecommons.org/licenses/by/4.0en
dc.sourceResearch Papers of UNWE; No. 2 (2025); 123-135en
dc.subjectDigital transformationen
dc.subjectAudit practicesen
dc.subjectAudit processen
dc.subjectArtificial intelligenceen
dc.subjectG32 - Financing Policy • Financial Risk and Risk Management • Capital and Ownership Structure • Value of Firms • Goodwillen
dc.subjectL86 - Information and Internet Services • Computer Softwareen
dc.subjectM42 - Auditingen
dc.subjectO33 - Technological Change: Choices and Consequences • Diffusion Processesen
dc.titleThe Impact of Digital Transformation on Auditing Practices in the Modern Economyen
dc.typePeer-reviewed Articleen

Files

Collections

Научни трудове на УНСС