KT2_Digital_Technologies_Accounting_Audit_Usmanov_Timur

1.

KT 2
Digital Technologies in Accounting
and Audit
123
Scientific advances in the sphere of specialization
✓
Usmanov Timur
Master's student • KFU, Simferopol
Economics — Accounting and Audit

2.

1. What Are Accounting and Audit?
Two connected parts of financial control
A
F
✓
Accounting
Financial Reports
Audit
Records and organizes financial
information about a business.
Show assets, liabilities, income,
expenses and cash flows.
Checks whether financial
information is reliable and
prepared correctly.
Usmanov Timur • KFU, Simferopol • 2

3.

2. From Paper to Digital Systems
Accounting work has changed strongly
1
2
Paper records
3
Spreadsheets
4
Accounting software
Cloud systems
Today many operations are processed automatically, so specialists can spend more
time on analysis and control.
Usmanov Timur • KFU, Simferopol • 3

4.

3. Automation in Accounting
Routine tasks can be completed faster
1
3
Invoices
2
Payments
Automatic data entry
Matching transactions
Reports
Taxes
Fast calculations
4
Preparing data
Usmanov Timur • KFU, Simferopol • 4

5.

4. Artificial Intelligence in Accounting
AI helps people work with large amounts of information
Classify documents
Find unusual data
Support forecasts
Answer routine questions
AI
Human review is still necessary.
Usmanov Timur • KFU, Simferopol • 5

6.

5. Digital Tools in Audit
Technology can support different audit procedures
1
2
Collect data
3
Analyse
transactions
4
Find risks
5
Check evidence
Prepare
conclusion
Data analytics allows auditors to study more transactions than traditional manual
checking.
Data analytics
Automation
AI tools
Usmanov Timur • KFU, Simferopol • 6

7.

6. Main Benefits
Why companies use more digital tools
⏱
✓
↗
Speed
Accuracy
Analysis
Less time is spent on repetitive
calculations and data entry.
Automatic checks can reduce
simple manual mistakes.
More data can be used for control
and business decisions.
Usmanov Timur • KFU, Simferopol • 7

8.

7. Risks and Challenges
Technology also creates new responsibilities
!
!
Data security
!
Wrong results
Financial information must be protected.
Software and AI can make errors.
Skills
Responsibility
Specialists need digital knowledge.
!
People remain responsible for decisions.
Usmanov Timur • KFU, Simferopol • 8

9.

8. Skills of the Modern Accountant and Auditor
Professional knowledge + digital skills
Accounting
knowledge
Digital
skills
Judgment &
communication
The strongest specialists combine all three areas.
Usmanov Timur • KFU, Simferopol • 9

10.

Conclusion
Digital technologies make accounting and audit
faster and more analytical — but people remain
responsible for quality and decisions.
Thank you for your attention.
Do you have any questions?
Usmanov Timur • Master’s student • KFU, Simferopol
ACCOUNTING
+
TECHNOLOGY