The purpose of the research is to provide a comprehensive analysis of the strategies used by auditors to successfully adapt to digital change in the context of international auditing.

The methodology of the research - consists of a systematic approach, analysis and generalization of theoretical views in the scientific works of various researchers.

The practical importance of the research - it can be used to solve current problems related to the organization and development of international audit in the digital economy in the Republic of Azerbaijan.

The results of the research - along with the formation of an international audit taking into account global problems and the level of sustainable socio-economic development of the country, it consists of preparing proposals and recommendations.

The originality and scientific novelty of the research - the study formed modern views on the features of organizing an international audit, using the scientific works of various scientists and current legislation, identified serious mechanisms based on these problems, and provided methodological techniques.

Keywords: technological progress, cybersecurity, blockchain technology, big data analysis, standards.

http://doi.org/10.59610/bbu2.2024.2.1