Rewiever: Kattakurgan branch of Kholdarov Muhammadaziz

Аннотация

The article examines the possibilities of modernizing the audit sector through the use of various digital technologies. The available software products for audit automation are reviewed, and the possibilities of using artificial intelligence in the audit process are identified. It is concluded that the digitalization of the audit field is inevitable, while it is currently not possible to completely eliminate human resources and replace them with new digital technologies in auditing. One can only predict a significant transformation of the "auditor" profession, which may occur with the active introduction of artificial intelligence technologies and theuseofmachinery. Key words: Audit, objectivity; professional skepticism; confidentiality; professional behavior, processing. Introduction. In the modern world, with the digitalization of business, the use of AI technologies for organizations is becoming a necessity. The pandemic has become a strong impetus for the active use of artificial intelligence in all spheres of life. During this period, all companies experienced significant changes in their business, and the audit field was also subject tochanges. Auditing isthe activity ofconducting an audit and providing audit–related services carried out by audit organizations and individual auditors. An audit is an independent audit of accounting (financial) statements in orderto express an opiniononthereliability of suchstatements [1]. The audit isbased onthefollowing basic principles:  objectivity;  professional skepticism;  confidentiality;  professional behavior. Modern auditing is impossible to imagine without the use of digital technologies. To date, artificial intelligence in auditing processes huge amounts of data, identifies the main directions and anomalous deviations in them. Data collection, data processing, verification of the correctness of reporting, forecasting – all these functions in the audit are performed by AI. The rapid processing of a large amount of data and its structuring took up a significant amount of the auditor's time. Artificial intelligence, having assumed the main functions of working with data, significantly facilitated the work of the auditor. However, according to the author, a significant percentage of overwork remains one of the unresolved problems in the auditor's work. On the www.wordlyknowledge.uz ILMIYMETODIK JURNAL JOURNAL OFIQRO –ЖУРНАЛ ИҚРО –IQRO JURNALI –volume 14,issue01,2025 ISSN:2181-4341, IMPACT FACTOR( RESEARCH BIB )–7,245,SJIF–5,431 one hand, the reason for this is the laborious process of the audit itself, which requires a sufficient level of qualification from a specialist, on the other hand, it is small, repetitive, routine work that can beautomated. To date, artificial intelligence tools are actively used in the Big Four companies, so the so-called "cognitive audit" subsection has already been identified in the audit. Cognitive technology in this case refers to data processing technology, knowledge base-based data generation, diagnostics, monitoring, and forecasting. However, as can be seen from practice, the introduction of artificial intelligence in the part of the audit that requires data collection, processing, and classification is not enough to reduce overwork [6,p.291]. Unfortunately, in a developed economy and a fast-growing business, there are many ways and schemes to circumvent the law in terms of fair financial conduct. In this regard, it is impossible to imagine an audit without the subjective side of a person, this is the peculiarity of this field. Consequently, the introduction of artificial intelligence tools directly into the verification process itself is accompanied by high risks in assessing the correctness of the report. According to the author, it is impossible to predict and predict the entire range of application of schemes for avoiding legislation usingAI, ahuman assessment is always required. However, the audit process can be simplified by using it to perform routine work that takes a lot of time. For example, in terms of writing memoranda and manuals for carrying out work on checking financial statements. As the auditor performs an audit of the financial statements, he must provide the results of the audit procedures performed and conclude on the work done, attach appropriate audit evidence, that is, prepare audit documentation. Audit documentation is prepared throughout the entire audit process. This helps to better understand the nature of the organization's financial activities at each stage of the audit. These "interim conclusions" are drawn up by the auditor independently after conducting an audit of a particular balance sheet item included in the audit. Writing such conclusions takes a certain amount oftime, which leads to anincrease inprocessing time. Based on the above, the author proposes a solution to this problem through the introduction of artificial intelligence technologies. The basic requirements for maintaining finan