%0 Journal Article %T DIGITALIZATION AND ITS SIGNIFICANCE IN FORMING AUDITING PROCEDURES %A Vasilchuk, O.I. %A Hmelev, S.A. %A Shnayder, V.V. %K audit, innovation, information technology, global space, digitalization, efficiency %J Russian Journal of Management %D 2022 %N 10 %P 4 %I Publishing Center RIOR