DIGITAL ACCOUNTING AND AUDITING TOOLS: NEW OPPORTUNITIES FOR THE MODERN ENTERPRISE

The purpose of the article is to systematize and evaluate the new opportunities of modern digital accounting and auditing tools that arise from the integration of advanced information technologies. The research proves the transformational potential of these tools (RPA, AI, cloud systems, data analytics), which transform the financial function from a passive recorder into an active intelligent management system. Their practical value for reducing closing cycle times, in-depth analytics, proactive control, and strategic business partnership is analyzed. Particular attention is paid to critical implementation challenges: high investments, staff shortages, cyber risks, and lagging legislation. Based on the identified prospects for further scientific research, a practical, phased approach to digital transformation for Ukrainian enterprises is proposed, where the key condition for success is parallel work on cybersecurity, staff training, and adaptation to the legal environment.