MODERN TRENDS IN THE APPLICATION OF DIGITAL TECHNOLOGIES IN ACCOUNTING AND AUDITING

The rapid development of digital technologies has fundamentally transformed accounting and auditing practices worldwide. The integration of cloud computing, artificial intelligence, blockchain, big data analytics, and robotic process automation has significantly improved the efficiency, transparency, and reliability of financial information systems. This study aims to examine the modern trends in applying digital technologies in accounting and auditing and to evaluate their impact on financial reporting and audit procedures. The research employs comparative and analytical methods based on contemporary scientific literature and international reports. The findings indicate that digital technologies reduce operational costs, improve the quality of financial reporting, facilitate real-time data processing, and enhance audit effectiveness. However, issues related to cybersecurity, implementation costs, and the development of digital competencies remain major challenges. The study concludes that the successful digital transformation of accounting and auditing requires strategic investments in technological infrastructure and continuous professional development.