ANALYSIS OF THE USE OF ARTIFICIAL INTELLIGENCE IN AUDITING PRACTICE

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 the use of machinery.