АУДИТ ISSN 1727-9313. ВІСНИК КНТЕУ. 2020. № 3 123 DIGITALIZATION OF AUDIT IN THE CONDITIONS OF THE COVID-19 0 The main tendencies of audit digitalization in the conditions of economic trans- formation are considered. It is established that audit should be conducted in full compliance with international auditing standards, despite the problems associated with COVID-19. It is substantiated that technological integration of audit on the basis of modern informa- tion systems increases efficiency of analytical work of the auditor. Keywords: eco-anxiety, coronavirus, COVID-19, digitalization, audit. Неживая М., Миняйло В. Диджитализация аудита в условиях COVID-19. Рассмотрены основные тенденции диджитализации аудита в условиях трансфор- мации экономики. Установлено, что аудит должен проводиться в полном соответ- ствии с международными стандартами аудита, несмотря на проблемы, связанные с COVID-19. Обосновано, что технологическая интеграция аудита на базе современных информационных систем повышает эффективность аналитической работы аудитора. Ключевые слова: эко-тревожность, коронавирус, COVID-19, диджитализация, аудит. Background. The global pandemic 2019–2020 is changing not only the lives of citizens, but also approaches to business management. As of 16.05.2020, a total of 4 648 205 patients were registered in the world [1]. Due to the inability of citizens to buy goods and services, companies are re- vising their business plans and development strategies, some of them are losing profits due to restrictions on activities. The real challenge for entre- preneurs was the long-term introduction of quarantine. Businesses are forced to work remotely, via the Internet, reformatting their customers to buy online. According to the study by the international audit company Deloitte, the biggest impact of the COVID-19 pandemic on business may be a decrease in sales and cash flow (61 %), inability to serve consumers / customers (52 %) and inability to continue normal business management (46 %) [2]. The global pandemic and the activities of audit companies have not escaped. Audit is developing rapidly, has passed the stage of formation and con- tinues to gain momentum. Intensive development of information and computer 0 © Nezhyva M., Miniailo V., 2020 UDC 657.631.6 DOI: http://doi.org/10.31617/visnik.knute.2020(131)09 NEZHYVA Mariia, PhD (Economics), Associate Professor of the Department of Financial Analysis and Audit Kyiv National University of Trade and Economics Kioto str., 19, Kyiv, 02156, Ukraine E-mail: m.nezhyva@knute.edu.ua ORCID: https://orcid.org/0000-0002-3008-5338 MINIAILO Viktoriia, PhD (Economics), Associate Professor of the Department of Financial Analysis and Audit Kyiv National University of Trade and Economics Kioto str., 19, Kyiv, 02156, Ukraine E-mail: v.miniailo@knute.edu.ua ORCID: https://orcid.org/0000-0001-5867-7135