Opportunities for uniting of accounting, auditing and financial analysis in the digital economy of Russia

The article examines the factors of development of accounting, auditing and financial analysis in Russia. Many researchers believe that these scientific disciplines and professions in the near future must undergo a great transformation. The author analyzes the set of conditions in which this transformation will take place, and concludes that accounting, auditing and financial analysis in Russia should be united based on a common "transactional environment".