TRANSFORMATION OF ACCOUNTING AND AUDITING IN THE CONTEXT OF INFORMATION SYSTEMS DEVELOPMENT: DIGITAL TRENDS AND REQUIREMENTS FOR PROFESSIONAL COMPETENCIES OF SPECIALISTS Authors M. Bolduiev https://orcid.org/0000-0002-8889-6555 O. Bolduieva https://orcid.org/0000-0001-5267-1816 O. Artyukh https://orcid.org/0000-0002-8845-8002 O. Lyshchenko https://orcid.org/0000-0001-9211-9567 K. Breian https://orcid.org/0009-0004-9938-1970 DOI: https://doi.org/10.32702/2306-6792.2026.9.144 Downloads pdf (Українська) Published 2026-05-12 Issue No. 9 (2026): AGROSVIT Section Статті