Audit evidence in the digital era: from traditional verification to data-driven assurance

The article examines the transformation of the concept of audit evidence in the context of economic digitalization and the development of modern information technologies. The evolution of approaches to forming audit evidence, from traditional documentary verification to data-oriented assurance, is analyzed. It is determined that the classical audit model was based on primary documents, sampling procedures, and the auditor’s professional judgment regarding the sufficiency and appropriateness of evidence. The influence of international auditing standards on the modern understanding of audit evidence is revealed, particularly the provisions of the International Standard on Auditing 500 «Audit Evidence» concerning the sufficiency, appropriateness, and reliability of audit information. It is substantiated that the digital transformation of the business environment significantly changes the nature of financial information and the sources of audit evidence. The impact of ERP systems, Big Data, cloud technologies, artificial intelligence, and continuous auditing on the development of modern audit is investigated. It is established that digital technologies ensure the transition from sampling-based audit procedures to the analysis of complete data sets and continuous risk monitoring. Attention is paid to ensuring the quality of audit evidence in the digital environment, including issues of cybersecurity, algorithmic transparency, reliability of IT controls, professional skepticism of auditors, and the use of automated analytical tools. It is well established that modern auditing is increasingly focused on evaluating systems for generating and processing information rather than solely on individual financial transactions. It is concluded that the digitalization of the audit environment requires adapting international auditing standards, developing auditors’ digital competencies, and integrating data analytics technologies into the audit assurance process. Keywords: audit evidence; digital audit; audit sampling; professional skepticism; data analytics.