AUDITNING RAQAMLI TRANSFORMASI SHARTLARIDA AUDITORNING KASBIY HUKARINI SHAKLLANTIRISH XUSUSIYATLARI.

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Authors

• Нодира Баходировна Абдусаломова
• Севара Комилова

Keywords

audit, digitalization of auditing, electronic audit, professional judgment, data analytics

Abstract

Reference

• This study examines the impact of digitalization on auditing practice and the professional role of auditors. Auditing is moving into a digital environment where decisions are made based on data, algorithms, and automated procedures.While digital technologies improve efficiency and accuracy in detecting errors and anomalies, the interpretation of audit evidence and economic meaning remains dependent on the auditor’s professional judgment. The research shows that digital audit should be viewed not as a replacement for professional thinking, but as a technological environment that increases the importance of analytical skills, responsibility, and professional judgment in auditing.