The impact of digital currencies on the accounting and audit system

The digital ruble, as an innovative means of exchange, represents a challenge and at the same time an opportunity for accounting and audit professionals. This article examines the impact of the introduction of digital currency on accounting and audit using the example of the digital ruble, and provides a comparative description of the digital currencies of Russia and China. Particular attention is paid to the issues of accounting for transactions with digital rubles, compliance with regulations and standards, as well as the role of auditors in ensuring the reliability of digital financial transactions. The article also examines the challenges and opportunities that arise in connection with the implementation of digital currency.