Perspectives On The Use of Ict In Accounting-Auditing Processes

Abstract. The objective of this research is to understand the use of technology in accounting-auditing processes and its usefulness in this field. The research is bib-liographic-documentary through reviews of scientific articles in databases such as Scopus, OJS, Google Scholar, latindex, Scielo, and websites of the advisory firms EY, KPMG, Deloitte and PWC. The results show the change in the client's working methods towards automation and the innovation of new technologies to audit remotely, which has increased efficiency in the development of audits and breaks down space barriers, incorporating artificial intelligence, robotic automa-tion, cloud, big data and analytics. The auditors of the future must be trained in various technologies that currently affect or are likely to affect audit processes, in order to offer their services with quality and mitigate risks.