2026-05-05T12:20:50.887Z http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai

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The impact of digitalization on statutory auditing in Serbia 2025 657.63(497.11) 007:657]:004.7.056 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/2/11892 https://journal.singidunum.ac.rs/paper/the-impact-of-digitalization-on-statutory-auditing-in-serbia.html J. Gruslav M. Perić G. Knežević Digitalization is profoundly transforming audit operations in Serbia, significantly enhancing the efficiency, accuracy, and speed of audit processes. This paper investigates how the adoption of digital tools and technologies is reshaping traditional audit methodologies. Key advancements include the integration of data analytics, automated systems, and blockchain technology, which collectively revolutionize the way auditors conduct reviews and assessments. The digital shift is not merely about adopting new tools; it fundamentally alters the skill sets required for today's auditors. Professionals must now navigate complex digital environments, develop competencies in data interpretation, and harness analytical tools to derive meaningful insights from vast amounts of information. Emerging challenges, such as cybersecurity threats, also require auditors to remain vigilant and responsive in safeguarding sensitive data. Firms must invest in innovative technologies, upgrade their infrastructure, and prioritize ongoing skill development to leverage these advancements effectively. article 10.5937/EJAE23-57134 Vol 23 1 76 101 2406-2588 The European Journal of Applied Economics