This article analyzes the importance and benefits of automating audit processes within the context of the digital economy, with a focus on the role of digital approaches in automating depreciation calculations. By utilizing software code and algorithms, the study reveals opportunities for rapid and accurate data analysis, optimization of audit processes, efficient resource management, and enhanced transparency. This approach significantly reduces errors and increases the reliability of audit results.

This article covers the issues of organization and improvement of internal
audit in the system of tax authorities. Proposals are made based on the analysis of internal audit
organization practice.

This article covers the issues of improving internal audit in the public sector. It is proposed to use foreign experience in the organization of internal audit.

This article covers the issues of organizing audit activities in the digital economy. It is also explained that there will be big changes in the theoretical issues of audit, its practice, method and auditing process in the conditions of digitization of the economy.

In this article, the improvement of the audit of long-term assets based on international standards serves to increase the accuracy and transparency of financial statements. Within this topic, long-term asset valuation methods, principles of accounting for their depreciation, and verification processes in accordance with international auditing standards are analyzed. A standardized approach helps provide reliable information for investors and stakeholders while increasing the efficiency of the audit process.

Blockchain technology has been a hot topic in recent years. On October 10,
2019, Secretary General Xi Jinping publicly stated for the first time the importance of developing
blockchain technology and urged people to think about using blockchain technology to transform
the economic structure. Various industries, including high-tech manufacturing, digital finance,
supply chain management and the Internet, are striving to integrate blockchain technology into
them to promote product updates and innovations. Similarly, blockchain technology is also
considered applicable to the field of auditing in order to better contribute to the development of
this area. This article discusses the application of blockchain technology in the field of auditing

This article discusses theoretical issues of tax audit in the digital economy. The results of tax control audits by form and type are presented on the basis of information obtained from practice.

This article outlines the essence of the concept of materiality in the digital economy. Based on international practice, proposals and recommendations for its application in the accounting and auditing system of our country have been developed.

This article examines the role and significance of tax control measures in ensuring the stability of the state budget. The dynamics of taxes collected as a result of tax authority inspections during 2019–2024 are analyzed, revealing the fiscal efficiency of tax control in managing public finances. Based on the scientific views of both foreign and domestic scholars, the study highlights the digital transformation of tax control, risk-based approaches, and preventive monitoring mechanisms. The paper proposes recommendations for improving tax audits, enhancing transparency, and applying analytical assessment of audit outcomes. The research findings have essential scientific and practical importance for improving tax policy and strengthening budgetary sustainability.