Assessment of the Competencies and Professional Skills of an Auditor in the Digital Environment: the Most Signifi cant Aspects of the Use of Information Technology in Audit

Th e article discusses the methodological approaches to assessing the competencies and professional skills of an auditor in the digital environment, which are applied at the second stage of the new qualifi cation exam for auditors, which came into eff ect on March 31, 2020. In this regard, the most signifi cant aspects of the use of information technologies in audit are considered, in particular, the confidentiality of work in the Internet environment.