A B S T R A C T

The purpose of the research - is to identify the current problems arising in the process of digitalization of accounting and auditing in telecommunication enterprises under modern conditions, to analyze their mechanisms of influence, and to propose effective solutions.

The methodology of the research - is based on a systematic approach, compa­rative analysis, as well as the study of international experience. Economic-statistical met­hods and analytical generalization techniques were used in the evaluation of digital ac­co­unting and audit models.

The practical importance of the research - lies in the fact that the obtained results can support the digital transformation of accounting and auditing mechanisms in tele­communication enterprises, contribute to improving the quality of management, ensu­ring transparency, and aligning financial reporting with international standards.

The results of the research - show that along with the application of digital technologies, issues such as staff training, cybersecurity, legal and regulatory frameworks, and infrastructure remain relevant.

The originality and scientific novelty of the research - consist in the scientific justification of the integration of national and international experience in the digitalization of accounting and auditing, taking into account the specific features of telecommunication enterprises.

Keywords: digitalization, telecommunication enterprises, accounting, audit, blokchain, Big Data.

http://doi.org/10.59610/bbu4.2025.4.2