Scientific Bulletin of Mukachevo State University Series Economics, vol.1, no.1, pp.129-145, 2025 (Peer-Reviewed Journal)
The purpose of this study was to analyse the impact of digital technologies on international auditing practice.An integrated approach was employed? incorporating a comprehensive literature review, case study analysis of major audit firms and aan examination of international regulatory standards to evaluate this impact/This study addressed the urgent need for international auditing to adapt to digital transformation, enhancing financial transparency cost efficiency fraud prevention and global market stabiity through the integration of blockchain,artificial intelligence and big data analysis.