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This article presents the main aspects of the influence of automated information systems on accounting and auditing. The types of accounting and auditing information systems used, their disadvantages, advantages, scope of application and development prospects are considered. Automated technologies in the context of modern digitalization are actively developing and improving not only in the field of accounting and auditing, but in all areas of the economy. Accordingly, new requirements for accounting programs are being developed every year. The automation process has become an integral part of any business, with the help of which organizations have the opportunity to improve the efficiency of activities and the level of reliability of financial statements. The transition to digital technologies should reduce the labor intensity and efficiency of accounting work and auditing.
accounting automation, information technology, auditing, accounting, digital economy
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