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The article considers the main theoretical issues related to the organisation and implementation of information systems (IS) and the use of automated information technologies (IT) in accounting and auditing. The issues of IS development, organisation of non-machine and machine information base, the concept of IT and their application for solving accounting and auditing tasks are covered. Organisational and methodological foundations of creation, functioning and selection of accounting IS are outlined.

For students of higher education institutions of economic orientation, teachers, as well as for specialists of the relevant profile of enterprises and organisations.