ABSTRACT
Purpose: The purpose of this paper is to scientifically test the credibility (proof or refutation) of the existing argument for a technological leap in the COVID-19 pandemic and the post-pandemic period. Design/Methodology/Approach: The conducted review of existing sources of research literature showed that they have formed an insufficient scientific background for a clear understanding of digital deprivation of services, social contradictions and conflict management as components of technological leap amid the COVID-19 pandemic and in the post-pandemic period. To fill the identified gap in the system of scientific knowledge, this work uses the method of comparative analysis of statistical data. Some countries of the world, the EU countries and the United States, which are characterized by the largest population and the largest contribution of investments to the digitalization of value chains and the development of innovations, were selected as objects for this study. Findings: Research has shown that rapid digitalization is impacting all aspects of life, including not only how value is created and exchanged, but also how we interact, operate, purchase and receive services. In this process, data and its international flows are becoming increasingly important for development. The usual digital gap associated with connectivity, reflecting significant differences between and within countries in readiness to use the power of data, is exacerbated by what might be termed the data gap. Countries with limited opportunities to transform digital data into digital analytics and entrepreneur-ial opportunities, and to use them for economic and social development, are obviously at a disadvantage. Originality/Value: Digital data have been proven to be one of the top stra-tegic assets for creating both private and public value. Our ability to meet the Sustainable Development Goals (The 2030 Agenda for Sustainable Development, 2015) depends a lot on how these data are applied. The idea of sustainable development arose, as it is known, for overcoming significant fluctuations in the positive transformation of society, and for the alignment in the pace and results of the transition of various countries to the post-industrial scenario of progress. There are many obstacles on the path of sustainable development, which hinder the transition to this vector of transformation. First, the gap in economic and social development between the countries of the ‘golden billion' and many other countries has not been reduced. Second, the digital gap continues to deepen. But a new and extremely threatening danger on the path to the transition to sustainable development has become the global crisis caused by the COVID-19 pandemic that emerged in early 2020 and is still ongoing. Determining the right course for the future is a difficult task, but its solution cannot be postponed. Data are multidimensional, and their use has an impact not only on trade and economic development but also on human rights, peace and security. In addition, measures should be taken to reduce the risk of misuse and unauthorized use of digital data by states, non-states or the private sectors to avoid the possibility of global social conflict. © 2022 by Anastasia A. Sozinova, Elena N. Makarenko, Elena Y. Zolochevskaya and Evgeny N. Tishchenko.
ABSTRACT
Improving the conceptual framework for the provision of audit services in crisis conditions caused by the impact of the COVID-19 pandemic should be aimed at expanding both the subject of audit activities and diversification of the services provided by audit organizations and individual auditors. The implementation of measures in this area will be able to provide reliable and reliable information about the activities of economic entities for making effective management decisions. The purpose of the study was to identify directions for the development of the audit services market in the Russian Federation, to substantiate the feasibility of increasing the digital component in auditing and consulting, as well as to further improve the legislative framework for auditing. To achieve this goal, the following methods of scientific knowledge were used: observation, -logical, historical, comparison, systematization of theoretical and practical material, methods of generalizing statistical information, including using information resources of the global Internet and modeling. Based on the results of the study, the following results were obtained: the main trends in the development of the modern Russian market of audit services were determined, the need to strengthen the digital component in the activities of individual auditors and audit companies in post-pandemic conditions was substantiated, as well as the author’s model of audit in the digital economy was proposed, the objective need to improve the legislative basis of the sphere of audit activities and diversification of audit services by expanding the practice of in-demand tasks was established. © 2022, The Author(s), under exclusive license to Springer Nature Switzerland AG.