SYSTEMIC DETERMINANTS OF AUDIT PLANNING EFFECTIVENESS IN NATIONAL AUDIT PRACTICE

Abstract

This study analyzes the systemic factors affecting the effectiveness of audit planning in national audit practice. The research highlights that audit planning efficiency is influenced not only by auditors’ professional competence but also by institutional, technological, and organizational conditions. Particular attention is given to key constraints such as insufficient data infrastructure, low levels of digitalization, and the incomplete alignment of national regulatory frameworks with international standards. In addition, the study emphasizes the importance of analytical skills and the adoption of modern audit technologies in improving planning quality. The findings suggest that addressing these systemic limitations through digital transformation, capacity building, and regulatory improvements can significantly enhance the effectiveness of audit planning processes.