QUALITY CONTROL OF AUDIT SERVICES IN THE CONTEXT OF BUSINESS DIGITAL TRANSFORMATION
DOI:
https://doi.org/10.32782/2786-8273/2025-11-13Keywords:
audit, quality control, digital transformation, digital technologies, artificial intelligence, blockchain, quality management, big dataAbstract
Introduction. The article examines modern approaches to audit quality control in the context of business digital transformation. It explores the challenges caused by the automation of financial processes, the use of big data analytics, artificial intelligence, blockchain technologies, and cloud platforms. Particular attention is paid to the need to adapt traditional quality control methods and enhance auditors’ digital competencies to ensure reliability, transparency, and efficiency in audit procedures. The purpose of the study is to assess the impact of digitalization on audit processes and to develop recommendations for the implementation of effective quality management systems in Ukrainian audit firms. Methods. To achieve this goal, the study applies a systematic analysis of scientific sources and regulatory frameworks, a comparative method for evaluating international and national practices, as well as logical, critical, and empirical methods to determine the influence of digital technologies on audit quality. Results. The research focuses on international quality management standards ISQM 1, ISQM 2, and the revised ISA 220, which introduce a risk-based approach and emphasize continuous monitoring and improvement of audit procedures. It also analyzes the role of digital instruments — big data analytics, robotic process automation (RPA), artificial intelligence and machine learning (AI/ML), process mining, blockchain, and cloud solutions — in enhancing audit efficiency, transparency, and assurance reliability. The results confirm the necessity of integrating digital technologies into the audit quality control system and strengthening professional competencies of auditors. The article proposes developing a roadmap for implementing quality management systems, defining audit quality indicators (AQIs), and establishing procedures for identifying and addressing root causes of deviations. Conclusion. The practical implementation of these measures will improve audit effectiveness, increase trust in financial reporting, and contribute to the formation of a sustainable audit quality system in the digital era.
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