Prospects for Implementing Big Data Analytics into the Auditing Profession

The article analyzes modern trends in the digital transformation of audit, problems and prospects for the use of big data analytics in audit and consulting. The providers of the development of the “roboaudit” direction are large audit companies that invest a lot of resources in the digital transformation of audit. To understand the benefits of digital transformation of auditing, a gradual development of the professional IT worldview among young auditors is required, which takes into account the new competence model of the qualification exam for auditors, which allows assessing information technology knowledge in different modules and at all stages of the exam.