Directions for improving the audit of fixed assets in the digital economy

Abstract

The article is devoted to the current problems of the audit of non-current assets in the context of the digital transformation of the economy. Traditional audit methods are analyzed, their limitations in modern conditions are revealed, problems of organizing an effective audit are identified, the possibilities of digital audit tools are considered: RFID, artificial intelligence, blockchain, ERP systems, etc. The identified challenges related to the introduction of digital technologies in auditing, in particular, cyber security and improving the qualifications of auditors. Based on the results of the research, conclusions were drawn, and recommendations were made to increase the effectiveness of the audit process with the help of innovative technologies.