MODERN STATISTICAL AND ECONOMETRIC APPROACHES TO EVALUATING AUDIT EFFICIENCY
DOI:
https://doi.org/10.5281/zenodo.19644027Keywords:
audit efficiency, statistical methods, econometric models, regression analysis, panel data, audit quality, risk assessment, digital audit, evidence-based analysisAbstract
This study highlights the scientific and practical significance of applying modern statistical and econometric
methods in evaluating audit efficiency. The research substantiates the possibilities of quantitatively assessing audit
quality, error probability, and the effectiveness of control mechanisms based on regression analysis, panel data models,
and probabilistic methods. It is demonstrated that under conditions of digital transformation and increasing complexity
of risks, the econometric approach enhances the objectivity, reliability, and reproducibility of audit results. This approach
provides a foundation for shaping audit not only as a control tool but also as a strategic management instrument
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