| Abstract [eng] |
Nowadays, digital technology is widely used in most areas of life. The field of audit is no exception, where various digital technologies are increasingly being used – artificial intelligence (AI), big data analytics, robotic process automation (RPA), cloud technologies, machine learning, etc. Their benefits and how they change the performance and procedures of the audit process are increasingly being talked about. The theoretical literature presents the positive advantages of using digital technologies, for example, the increased efficiency of audit performance, when simple and elementary calculations are performed automatically. In this way, the auditor can devote his attention and time to those areas that require specific audit knowledge and experience. In addition, digital technologies can help identify fraud risks or even make certain decisions instead of the auditor. However, not all authors agree that digital technology has only a positive side. There is a lot of uncertainty when digital technology is used in financial statements’ audit. It is shown as unclear, ambiguous, or even raising concerns about the safety of using them. There are studies which talk about the lack of regulation and outdated audit standards. This difference in opinions about the use of digital technologies in the audit of financial statements shows the problematic nature of the topic that prompts examination. This study presents the use of robotic process automation in the audit of financial statements. Research object: Financial statements’ audit using RPA. Aim of research: To identify what impact RPA makes on the data collection and analysis stage of the audit of financial statements. The first part of the work presents the relevance and the problem of using digital technologies in the audit of financial statements. Based on the research conducted by different authors and the results obtained, it was found that there is no consensus on the impact of digital technologies, including RPA. Therefore, there is a gap between implementing and dismissing RPA in financial statements audit. The strategy of the research is a simulation case study. In the first case, audit procedures are carried out in a traditional way, and in the second case, using the RPA system – Helix Genreal Ledger Analyzer. Standard and widely used audit procedures were chosen for the study, which are performed both at the audit planning stage and at the stage of performing procedures and analyses. Finally, the capabilities of RPA to perform more complex analytics that would not be possible without RPA are evaluated. The results of the study confirmed the assumption that digital technologies increase the efficiency of audit performance, as the necessary reports for analysis are generated automatically without the need for the auditor to perform additional calculations. The second assumption is also confirmed that RPA helps to perform more complex analyzes that are not possible without RPA. |
