Remote forms of control are becoming widespread and popular. In order to effectively introduce e-audit tools into the real sector of the economy, special attention is required for its comprehensive research, analysis and understanding. The article presents the author's generalization of the development and implementation of e-audit in foreign countries and provides possible ways of its implementation in domestic practice. The transition of the world's leading countries to the implementation of electronic audit in their practice indicates that control and veryfication work has reached a qualitatively new level. The aim of the article is to outline the ways of e-audit development in domestic practice, based on advanced international experience. General scientific and special methods of observation were used, such as system, abstract and logical analyses. The prospects and advantages of implementing the e-audit concept in modern business conditions are outlined using generalizing and prognostic methods. The essence of the electronic standardized format of providing information to tax authorities as a basis for e-audit has been considered. An author's approach to optimal ways of implementing foreign experience of e-audit functioning into domestic practice has been formed. The practical significance of this research is in the approximation of the domestic approach to conducting inspections to best international practices, thereby adding transparency to them. Conclusions. The effective launch and skillful use of e-audit tools will allow to build veryfication work at a qualitatively new level, providing a risk-oriented approach to control procedures, to improve the accuracy of the performed checks, to reduce the time for checks, and in general, it will allow increasing the confidence of investors in the transparency of doing business in the country.

 Наукова періодика України 

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• Безверхий Костянтин Вікторович (1984–) (економічні науки)
• Поддубна Наталія Миколаївна (економічні науки)

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