Digital Transformation of Accounting and Audit in Russia: Trends and Prospects

The problem of the impact of digital transformation on accounting and auditing in Russia is studied. The relevance of the study is due to the rapid development of digital technologies, globalization of the economy, increasing requirements for the transparency of financial information, automation of routine operations, changes in the role of an accountant and auditor, development of the regulatory framework and the need to ensure information security. Digital transformation contributes to increased efficiency and transparency of financial reporting, but requires significant investments in staff training and the establishment of appropriate standards and ethical frameworks. It was revealed that digital transformation has a significant impact on accounting and auditing in Russia, leading to the automation of routine operations, increased accuracy and efficiency of data processing, changes in the role of specialists, and the emergence of new risks and threats. The examples of implementation of various digital technologies in Russian companies, such as PJSC Gazprom Neft, M.Video-Eldorado, Sberbank, VTB, X5 Retail Group, Russian Railways, Magnit, Yandex, Rosneft, Lukoil, MTS, NLMK, Rostelecom and AFK Sistema, are analyzed, demonstrating significant success in automation of accounting processes, increasing the efficiency and accuracy of data, as well as in ensuring information security. The results obtained can be used to develop practical recommendations for the implementation of digital technologies in the accounting and auditing practices of Russian companies, as well as to improve educational programs in the field of accounting and auditing.