Abstract/Hauptbeschreibung

The use of digital technologies in accounting and auditing is relevant for Kazakh enterprises, in connection with the development of digitalization of the economy in the Republic of Kazakhstan. The study describes in detail the types of digital tech- nologies in accounting and auditing: blockchain, cloud technologies, Big Data, soft- ware robots and artificial intelligence, the Internet of things. The article studied in depth the essence of each of the mentioned technologies, as well as the level of their use in Kazakhstan accounting. Digital accounting and auditing technologies facili- tate accountants and auditors' work, help to easily obtain primary information, avoid mistakes, and quickly generate financial and management reports. The transition of accounting and auditing to digital technologies has accelerated in recent years due to the COVID-19 pandemic and telecommuting. The article is aimed at studying digital technologies in accounting and auditing at enterprises, as well as the problems and prospects for implementation in accounting and auditing at enterprises of the Republic of Kazakhstan. The study used methods: general scientific, specific, anal- ysis, synthesis, hypothesis, comparison, generalization, observation, induction, de- duction, and abstraction. The main results of the study are the identification of the main problems in the use of digital technologies in accounting and auditing at Ka- zakh enterprises, as well as the prospects for their development and the future from their implementation. The conclusions specify what has already been implemented in accounting and auditing at Kazakh enterprises and list the main ways of introduc- ing the described foreign digital technologies in accounting and auditing. The prac- tical significance of the obtained results will allow enterprises to determine the best digital technology for its implementation in accounting and auditing.