Abstract:

The article examines the peculiarities of conducting a financial audit by enterprises through innovative methods of management and control, especially under martial law and remote work. The advantages and prospects for the introduction of electronic audit in Ukraine are analyzed. The authors study the draft laws aimed at improving the conduct of financial audit under martial law. A number of measures are proposed to improve the processes of management and control of financial audit to prevent the consequences of war and to fully implement e-audit in the traditional system of taxpayer audits and activities. It is summarized that the audit in the context of remote work and war can no longer be conducted by traditional methods. It is determined that the main form of audit is a remote audit, which, despite the limitations, should be conducted in accordance with established international standards, taking into account the circumstances caused by war.