Methodological support for the audit of consolidated financial statements in the context of ensuring technological sovereignty of the Russian Federation

The article describes problems and presents solutions in the field of methodological support for auditing. The goal is to consider the key points of the methodology for conducting an audit of the consolidated financial statements with the designation of innovations to ensure the technological sovereignty of the Russian Federation. Recommendations and procedures that should be created based on big data technology are presented. The need to adopt and implement innovations in training, the creation of domestic software for auditors, and a national infrastructure for processing databases is explained.