The purpose of the research is to investigate the issues of digital audit of capital by using the information reflected in electronic accounting registers in commercial enterprises and to put forward suggestions for improving the audit based on this.

The methodology of the research is based on the relevant provisions of the existing normative-legal materials on the initial formation and development of capital in commercial enterprises, it consists of examining the current situation in the field of its audit and developing a methodology for organizing a digital audit of capital based on this.

The practical importance of the research is that it is possible to realize the possibilities of conducting a digital audit of the capital in the conditions where electronic accounting is applied in the enterprise, the implementation of which will create conditions for the improvement of the audit according to modern standards.

The results of the research – in the conditions where electronic accounting is applied in the enterprise, an electronic internal audit subsystem can be created, which can be a real contribution to the digitalization of both internal and external audit. The existence of such an information system creates favorable conditions for the internal auditor to regularly monitor the correct reflection of information in capital accounting and financial reports, and in cases where an external audit is conducted, important information is provided to him by the internal audit service.

The originality and scientific novelty of the research consists of making proposals on the methodology of organizing and conducting the digital audit of capital.

Keywords: commercial enterprises, digital audit, capital analysis, authorized capital.

https://doi.org/10.59610/bbu1.2024.1.2