DIGITALIZATION OF AUDIT PLANNING PROCESSES: CHALLENGES AND SOLUTIONS

Abstract

This article analyzes the issues of improving the audit planning stage in the context of the digital economy. The research aims to develop the scientific and practical foundations for transitioning from traditional audit methodology to planning based on digital analytics. The paper highlights systemic problems arising in the planning process, particularly the increase in data volume and shortcomings in subjective risk assessment. As a result, proposals are put forward for the implementation of an automated riskscoring model that complies with the requirements of International Standards on Auditing (ISA 300).