BUXGALTERIYA HISOBINI AVTOMATLASHTIRISHNING AUDIT SIFATIGA TA'SIRI

This article examines how automating accounting in information systems affects audit quality. As digital technologies spread, accounting processes are increasingly run in specialized software, which changes the content, methods, and risks of audit procedures. The study analyzes, from an audit perspective, the formation of the enterprise database, settlements with accountable persons and counterparties, bank and cash operations, fixed assets, and period-end closing. It identifies the benefits of automation (full-population testing, processing speed, a preserved audit trail) alongside its risks (improper allocation of user access rights, manual adjustments, errors in opening data entry). Based on the findings, recommendations are developed, including an internal control matrix and a pre-closing checklist.

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