Проблеми та шляхи використання інформаційних технологій у сфері обліку та аудиту

Abstract

With an ever-increasing scope of information technology in business, especially in the field of business management, the increasing role plays the computerization of accounting and auditing. In this situation, improvement of accounting and audit activity is impossible without the use of computer technology that today, in principle, applicable throughout the process of auditing and accounting.