Bondarenko K. Analysis of Big Data in the Digital Audit System of the company

The dissertation is a scientific study of the theoretical and methodological, organizational principles and practice of big data analysis in the company's digital audit system. The paper examines how the development of society's informatization contributes to the generation of increasingly large volumes of information by companies, in particular, financial information, which is an audit imperative. It was established that the development and complication of reporting standards requires the use of not only financial, but also non-financial information for the preparation of various types of reports that are gaining popularity (XBRL, integrated reporting, etc.). It has been proven that these two factors significantly increase the information load on both companies and auditors, who check ever-increasing amounts of information. It has been established that the analysis of big data in the company's digital audit system has become an integral part of conducting audit procedures for companies producing big data, as global transformational trends in various industries have been reflected in the accounting data of companies that order information assurance services. That is why the development of audit activity correlates with the needs and problems of clients, as a result of which, since the mid-2010s, a full-fledged digital audit system has been implemented to meet the needs of companies that generate big data. The implementation of digital audit forced audit companies to review the sequence of audit procedures at the stage of strategy approval and the preliminary stage of the audit. The changes relate to the approval at formalized working meetings, first of all, of issues related to the client's big data, for the possibility of the digital team's work, and only then to the approval of the materiality calculation. The paper found that the Ukrainian specificity of accounting systems forces to look for alternative approaches to defining significant classes of transactions (SCOT), since digital tools are configured for one-way recording systems of accounting transactions, where classes of transactions are defined more straightforwardly. However, the question of the depth of the definition of SCOT remains at the discretion of the audit team, as it is a subjective subject of the vision of the need to detail the economic activities of companies.