Scientific and theoretical foundations of the transformation of auditing activities in the digital economy

Rixsitillayeva , Madinaxon, Рикситилаева , Мадинаксон, Rixsitillayeva , Madinaxon

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

This article examines the changes taking place in the content, methodology and organizational mechanisms of auditing activities in the digital economy. As a result of the rapid development of digital technologies, the formation of large volumes of electronic data in business entities, the use of information systems and the automation of business processes have a significant impact on the organization of audit audits. The study analyzes the expansion of the digital audit information base, the use of electronic audit evidence, the introduction of Data Analytics, artificial intelligence and automated tools into audit processes. The emergence of new types of audit risks in the digital economy, including information system, cybersecurity, algorithmic, data quality, cloud and integration risks, is also considered. As a result of the research, practical recommendations were developed for developing auditors' competencies in IT, data analysis and cybersecurity, improving digital audit methodology and gradually introducing elements of Continuous Auditing. The main scientific conclusion of the article is that digitalization is fundamentally changing not the essence of auditing activities, but the mechanisms for its implementation, information base, audit evidence, risk assessment and control methods.

Maqola ma’lumotlari
MualliflarRixsitillayeva , Madinaxon, Рикситилаева , Мадинаксон, Rixsitillayeva , Madinaxon
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-08-27
Jild4
Son8
Betlar169-175
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss8-pp169-175
Indeksga qo‘shilgan2026-09-06

DOI: 10.60078/2992-877x-2026-vol4-iss8-pp169-175 · Maqolaning asl sahifasi

Kalit so‘zlar

digital economy, digital audit, audit activities, audit evidence, Data Analytics, цифровая экономика, цифровой аудит, аудиторская деятельность, аудиторские доказательства, анализ данных, искусственный интеллект, raqamli iqtisodiyot, raqamli audit, auditorlik faoliyati, audit dalillari, Data Analytics, sun’iy intellekt

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARixsitillayeva , Madinaxon, Рикситилаева , Мадинаксон, & Rixsitillayeva , Madinaxon (2026). SCIENTIFIC AND THEORETICAL FOUNDATIONS OF THE TRANSFORMATION OF AUDITING ACTIVITIES IN THE DIGITAL ECONOMY. Иқтисодий тараққиёт ва таҳлил, 4(8), 169-175. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp169-175
GOST (OAK)Rixsitillayeva , Madinaxon, Рикситилаева , Мадинаксон, Rixsitillayeva , Madinaxon SCIENTIFIC AND THEORETICAL FOUNDATIONS OF THE TRANSFORMATION OF AUDITING ACTIVITIES IN THE DIGITAL ECONOMY // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 8. – P. 169-175. – DOI: 10.60078/2992-877x-2026-vol4-iss8-pp169-175.
MLARixsitillayeva , Madinaxon, Рикситилаева , Мадинаксон, and Rixsitillayeva , Madinaxon. “SCIENTIFIC AND THEORETICAL FOUNDATIONS OF THE TRANSFORMATION OF AUDITING ACTIVITIES IN THE DIGITAL ECONOMY.” Иқтисодий тараққиёт ва таҳлил, 4(8), 169-175, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp169-175
ChicagoRixsitillayeva , Madinaxon, Рикситилаева , Мадинаксон, and Rixsitillayeva , Madinaxon. “SCIENTIFIC AND THEORETICAL FOUNDATIONS OF THE TRANSFORMATION OF AUDITING ACTIVITIES IN THE DIGITAL ECONOMY.” Иқтисодий тараққиёт ва таҳлил, 4(8), 169-175 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp169-175
HarvardRixsitillayeva , Madinaxon, Рикситилаева , Мадинаксон, and Rixsitillayeva , Madinaxon (2026) ‘SCIENTIFIC AND THEORETICAL FOUNDATIONS OF THE TRANSFORMATION OF AUDITING ACTIVITIES IN THE DIGITAL ECONOMY’, Иқтисодий тараққиёт ва таҳлил, 4(8), 169-175. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp169-175
BibTeX
@article{rixsitillayevamadinaxon2026,
  title = {SCIENTIFIC AND THEORETICAL FOUNDATIONS OF THE TRANSFORMATION OF AUDITING ACTIVITIES IN THE DIGITAL ECONOMY},
  author = {Rixsitillayeva , Madinaxon and Рикситилаева , Мадинаксон and Rixsitillayeva , Madinaxon},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {8},
  pages = {169-175},
  doi = {10.60078/2992-877x-2026-vol4-iss8-pp169-175},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp169-175}
}

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