Innovations in the Azerbaijan Auditing Activity

(Pages 1286-1294)

Nezaket Musayeva*, Nigar Atakishiyeva, Manzar Mammadova and Ulkar Mammadova
Faculty of Finance and Accounting, Azerbaijan State University of Economics, Baku, Republic of Azerbaijan.


The relevance of the study is predetermined by the fact that in the current world, innovation is a critical factor in economic development. This article aims to reveal the actual issues related to the application and trends of the development of innovative technologies in modern auditing activities in Azerbaijan. The research aims to determine the main modernized technologies applied at different stages of auditing activity in Baku and analyze their influence on the whole process of accounting and auditing. The basic directions of research are predetermined by the insufficiency of theoretical and methodological development of the given question, and its growing practical importance. The primary method of the research is the analysis of the most popular and effective digital technologies in accounting, the definition of the necessity of their synthesis in audit activity, and the analysis of prospects of development of digital technologies in general. Ways of further development of the most effective technologies were also modeled. Materials of international specialists, allowing comprehensive consideration of the importance of introducing digital technologies in auditing activities in modern conditions, were investigated. An analysis of modern approaches to the training of young highly qualified auditors on the example of the Azerbaijan State University of Economics was also completed. As a result of the study the main popular digital technologies in the industry of production management, based on current trends in this area were considered.


Economics, Modernized Technologies, Bookkeeping Activity Digitalization, Management Decisions, Digital Transformation.

JEL Codes:

M42, M40, M4.

How to Cite:

Nezaket Musayeva, Nigar Atakishiyeva, Manzar Mammadova and Ulkar Mammadova. Innovations in the Azerbaijan Auditing Activity. [ref]: vol.20.2022. available at:

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