The purpose of the research is to justify the directions of digitalization of the accounting and auditing profession by implementing ERP systems as a result of massive changes in technology over time.

The methodology of the research - сonsidering the relevance of the topic at the present time, a comprehensive analysis was carried out during the study, then the most important points were assessed through the abstraction method, and finally, the final results were obtained through the synthesis method.

The practical importance of the research - is to determine the demand for digital technology in the accounting and audit system of sales enterprises and to evaluate the possibilities of its practical application.

The results of the research - directions for digitalization of accounting and auditing in sales enterprises are justified.

The originality and scientific novelty of the research - although accounting, audit and digital technologies of sales enterprises were studied separately in different periods, this article was the first to substantiate their comprehensive study and as a result, the need to use digital technologies in the accounting and audit system of sales enterprises was substantiated, theoretical and practical offers were given.

Keywords: ERP systems, digitalization, accounting and auditing, automation, transparent information.

https://doi.org/10.59610/bbu4.2023.4.2