Nataliia Loboda, Lyudmyla Petryshyn, О. М. Чабанюк
The article examines the impact of digitalization on the organization of accounting, reporting, and auditing of enterprises in Ukraine. The key directions of implementing digital technologies in accounting activities are considered, including the use of cloud services, automated accounting systems, and electronic document management. The role of electronic audit as a tool for improving the efficiency of audit procedures and the reliability of financial reporting is analyzed. The main challenges of digitalizing accounting processes are identified, and the prospects for their development in the context of Ukraine’s integration into the European economic space are outlined.