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

Kiril Dimitrov ()
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Kiril Dimitrov: University of Agribusiness and Rural Development, Sofia, Bulgaria

Nauchni trudove, 2025, issue 2, 123-135

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.

Keywords: digital transformation; audit practices; artificial intelligence; audit process (search for similar items in EconPapers)
JEL-codes: G32 L86 M42 O33 (search for similar items in EconPapers)
Date: 2025
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