Аннотация
The nature of Industry 4.0 is based on digital technology and integrates all smart technologies to optimize production processes and methods; emphasizing that the technologies that are and will have the greatest impact are 3D printing technology, biotechnology, new material technology, automation technology, robotics... including cyberspace systems, the internet of things and cloud computing. Due to the application of the achievements of Industry 4.0, many industrial sectors are automated to replace people and the skill requirements of workers will be high. If workers do not improve their capacity and skills to quickly adapt to changes in production, they are excluded from the labor market. Industry 4.0 affects most industries and accounting - auditing training is no exception. The article presents what higher education needs to do for the accounting - auditing industry to adapt to the new situation.
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