The priority of the strategic direction of any country and economy is the development of information technologies, especially digital ones, which ensure rapid economic growth and an increase in the country's rating in the global information space. In this regard, methods for auditing financial statements are improving in the digital economy: from traditional methods to the use of artificial intelligence. Thus, in the context of the fourth industrial revolution, a wide range of digitalization opportunities (cloud technologies, artificial intelligence, etc.) contributes to improving the quality of audit of financial statements, reducing the labor intensity of the processes of collecting and analyzing information. At the same time, from the point of view of scientific research, it is important to understand the nature of the influence of information technologies on the audit methodology, taking into account the fact that these technologies, including digital ones, are developing very quickly, offering new opportunities for modernizing the organizational and technological support for auditing financial statements.