|PROBLEMS OF MODERN ECONOMICS, N 3 (71), 2019|
|ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE|
|Konopliannik T. M.|
Chair of Auditing and Internal Controlling, St. Petersburg State Economy University, PhD (Economics), Professor
Sergushenkova V. Yu.
Assistant Professor, Chair of Auditing and Internal Controlling, St. Petersburg State University of Economics
Gorjunova N. D.
Assistant Professor, Chair of Economics and Finances, St. Petersburg State University of Industrial Technology and Design, PhD (Economics)
|The article focuses on the issue of auditors’ professional responsibility and discusses developments in the sphere of new technologies that impact social life and general and auditing process in particular. The authors base their research on the “Theory of Inspired Confidence” by Thйodore Limperg jr., which allows tracing changes in the auditors’ controlling activities to ensure the users’ trust. Results of the research conducted demonstrates the increasing role of the auditors’ social responsibility in the present-day context.|
|Key words: globalization, digitalization, social responsibility, auditing, types of auditing, reporting|
| Pages: 202 - 204|