Intellectualization of Auditing: Foreign Experience and Features of Application in Ukrainian Practice

Abstract

In the era of Industry 4.0 and Industry 5.0, where human skills are integrated into advanced technologies, traditional audit is gradually changing under the influence of digital technologies, globalization and new requirements for the competencies of specialists. The article examines the foreign experience of audit intellectualization, which includes the introduction of advanced teaching methods, the use of information technology and international standards as an important area in the training of audit professionals.

The purpose of the article is to conduct a study of foreign experience and principles of training audit professionals for their use and implementation in Ukrainian practice. To achieve this goal, theoretical and empirical research methods were used. The theoretical analysis included the study of scientific literature, regulatory documents, as well as international standards and certification requirements in the field of audit. The empirical methods included the study of the practical experience of international and Ukrainian audit companies in the professional development of employees, as well as the analysis of open data and reports on the effectiveness of various educational programs. The method of systematization and generalization was used to develop recommendations for the introduction of intellectualization elements in the national system of auditor training.

The results of the methodological study show that the Ukrainian system of auditor training needs to be modernized to increase its compliance with international requirements. Problems have been identified, including limited access to international programs and insufficient use of modern teaching methods. Among the proposed solutions are the integration of international certification programs, the introduction of a system of continuous professional development, and the intensification of cooperation with international audit organizations. The article proposes to introduce intelligent approaches into the curricula covering analytical tools, big data and audit automation. This will allow training specialists who are able to work effectively in a dynamic environment and meet the challenges of today. 

The conclusions summarize that the use of positive foreign experience in training audit professionals will have good improvement effects in Ukraine.