The purpose of the research - is to examine the international experience of streamlining and facilitating accounting and auditing, access to advanced software and interconnected technology that can perform faster and more complex functions to streamline performance in accounting and auditing.

The methodology of the research - comparative, graphical, tabular, analytical methods were used during the research.

The practical importance of the research - the proposals and recommendations made as a result of the research will help to more realistically assess the application of accounting and auditing in telecommunications companies, to conduct analysis in other areas, as well as to improve the methodological regulation of accounting operations in digitalization.

The results of the research - based on international experience, it can be noted that the main indicator of a more flexible nature of work productivity is the introduction of digitalization. The result obtained in this regard will further accelerate the accounting ope-rations and the audit process.

The originality and scientific novelty of the research - using foreign experience, the application rate of accounting operations and auditing in communication enterprises using modern technologies was assessed. Also, the principles of operation of information systems in new software without requiring human intervention have been achieved.

Keywords: accounting and auditing, international experience, digitalization, commu-nication enterprises, modern technologies, information systems.