{"title":"Transformacja cyfrowa procesu badania sprawozdań finansowych","authors":"E. Kalińska, T. Gabrusewicz","doi":"10.18559/978-83-8211-083-8/10","DOIUrl":null,"url":null,"abstract":"The chapter demonstrates the digital transformation process in financial audit. Digitization improves the audit quality and increases the added value for stakeholders. The use of information is more efficient and auditors could focus on significant risks. The use of new technologies in the audit of financial statements helps to obtain more relevant audit evidence.","PeriodicalId":110813,"journal":{"name":"Innowacje finansowe w gospodarce 4.0","volume":"19 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Innowacje finansowe w gospodarce 4.0","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18559/978-83-8211-083-8/10","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Transformacja cyfrowa procesu badania sprawozdań finansowych
The chapter demonstrates the digital transformation process in financial audit. Digitization improves the audit quality and increases the added value for stakeholders. The use of information is more efficient and auditors could focus on significant risks. The use of new technologies in the audit of financial statements helps to obtain more relevant audit evidence.
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