The Use of Artificial İntelligence in Accounting and Auditing

Abstract

This study examines the application of artificial intelligence (AI) in accounting and auditing, emphasizing its role in enhancing the efficiency and accuracy of accounting processes. Through a comprehensive analysis of existing literature, the study evaluates the impact of AI technologies, including machine learning and natural language processing, on key areas such as continuous auditing, financial forecasting, and regulatory compliance. The findings indicate that AI enhances the quality of financial reporting, facilitates early fraud detection, and reduces human error, thereby improving the reliability of financial statements. However, the practical adoption of these technologies is challenged by factors such as high implementation costs and the need to comply with regulatory requirements. To address these challenges, the study highlights the necessity of developing appropriate regulatory frameworks to support and promote the integration of AI in accounting and auditing.

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