Audit Evidence and Procedures
( Pp. 227-234)

Objective. Nowadays, audit procedures are a set of methods and techniques, the application of which is reduced to obtaining satisfactory and compliant evidence. They are an integral and primary part of the audit, as their role is to form an independent opinion of the auditor on the reliability of the audited financial statements, thereby guaranteeing their correctness and reliability. The article describes the existing procedures and evidence, assesses the impact of digitalization on the effectiveness of collecting audit evidence, provides a comparative analysis of the effectiveness of traditional and automated audit methods, factors of effectiveness of different audit approaches and the effectiveness of standard and adapted procedures by stages of the audit. Model. The theoretical and methodological basis of the study can be described as a comprehensive set of theories, concepts and principles, including the works of domestic and foreign scientists in the field of the topic of this course work, touching on auditing standards in terms of international methods and approaches, as well as legal acts that regulate the professional activities of auditors in the Russian Federation. Conclusions. As a result of analyzing domestic and foreign sources, conclusions were made regarding the use of evidence and procedures in the audit process. It was revealed that in modern conditions these tools are significantly transformed under the influence of digitalization of the economy, which leads to the emergence of new methodological approaches in audit practice. These tools represent a means to analyze and evaluate the parameters of the company's management and its financial and economic activities, therefore, they should be expanded to improve their usefulness. Practical significance. The practical significance of the results of the study lies in the fact that they can be directly applied in the actual practice of both external and internal audit, which will allow companies to improve the efficiency of work and the quality of decisions. Originality. The application of the research results will allow audit companies to think about expanding the set of applied tools in conducting audits, as well as provide a more expanded choice in existing and standardized procedures and evidence.

Kashirskaya L. V. Audit Evidence and Procedures // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2025. Vol. 21. № 2. P. 227-234. (in Russ.) DOI: 10.33693/2541-8025-2025-21-2-227-234. EDN: AJXWSV

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audit, audit procedures, audit evidence, digitalization, effectiveness, standard and adapted procedures..