As a result of the rapid development of information technologies, the process of digital transformation in the audit sector is gaining momentum. Paperless audits are expected to become widespread in the coming years, as many organizations strive to fully digitize document management. At the same time, advanced software tools are being developed that allow auditors to work online. As a result of such changes, auditors are forced to use online audit systems as their main tool and collect evidence from electronic sources. This article analyzes the current impact of technology on audit processes and highlights future directions related to it. In particular, a brief analysis of how information technologies have affected the stages of audit planning, verification and documentation is provided.

Information Technology, Audit, Planning, Documentation, Risk, Software, Knowledge Management, Risk Management.

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