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Audit in the Era of Digital Transformation: Challenges in the Evolution from Audit 4.0 to Audit 5.0 Cover

Audit in the Era of Digital Transformation: Challenges in the Evolution from Audit 4.0 to Audit 5.0

Proceedings of the International Conference on Business Excellence
Volume 20 (2026): Issue 1 (July 2026)
By: ,  ,   and    
Open Access
|Jul 2026
Authors

Authors

Irina-Carmen GĂBOROI

gaboroiirina24@stud.ase.ro

Bucharest University of Economic Studies, Bucharest, Romania

Camelia CAZONI

cazonicamelia18@stud.ase.ro

Bucharest University of Economic Studies, Bucharest, Romania

Alexandra PÎRCĂLĂBOIU

pircalaboiualexandra18@stud.ase.ro

Bucharest University of Economic Studies, Bucharest, Romania

Carmen Nadia CIOCOIU

nadia.ciocoiu@man.ase.ro

Bucharest University of Economic Studies, Bucharest, Romania
DOI: https://doi.org/10.2478/picbe-2026-0027 | Journal eISSN: 2558-9652
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Language: English
Page range: 291 - 307
Published on: Jul 15, 2026
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Audit 5.0,
transition,
ethics,
challenges,
continuous audit,
auditor competency,
audit profession
Related subjects:
Business and economics,
Political economics,
Political economics, other,
Business management,
Business management, other,
Industrial chemistry,
Energy harvesting and conversion

© 2026 Irina-Carmen GĂBOROI, Camelia CAZONI, Alexandra PÎRCĂLĂBOIU, Carmen Nadia CIOCOIU, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 20 (2026): Issue 1 (July 2026)
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