Застосування штучного інтелекту в обліку та аудиті: виклики та перспективи

English

Application of artificial intelligence in accounting and auditing: challenges and prospects

Abstract. Introduction. One of the promising areas in the field of accounting and auditing is the use of artificial intelligence (AI), which helps automate a significant number of routine tasks, increase the accuracy of accounting processes, improve sampling efficiency, and reduce the number of errors. Leading global companies are already successfully applying AI in their operations and gaining competitive advantages. At the same time, implementing AI is accompanied by many challenges faced by company management, such as funding, availability of competent personnel, data security, and more. In addition, global issues concerning the further development of AI and ethical aspects remain relevant, as many experts continue to express concerns about the potential risks of AI for humanity. Despite existing challenges, AI holds significant potential for process optimization, which is especially important in accounting and auditing and requires thorough research. In this context, attention should be paid to the financial, organizational, and technical aspects of AI implementation, as well as to the adaptation of relevant professionals to the use of emerging technologies. Purpose. The purpose of the study is to analyze the specifics of using AI in accounting and auditing, to identify the challenges associated with its application, and to outline the impact of AI on the professions of accountants and auditors. Materials and Methods. The research materials include scientific works of domestic and foreign specialists, analytical reviews, and the authors’ own observations. The study is based on methods such as comparative analysis, as well as theoretical and logical generalization of results. Results. The existing types of AI and the main directions of its implementation in accounting and auditing have been analyzed. A SWOT analysis of AI use in accounting and auditing was conducted, which made it possible to identify key factors affecting the effectiveness of AI implementation, explore development prospects, and address potential threats. Particular attention is paid to the challenges of implementing AI in accounting and auditing, including the complexity of integration, the need for significant investment in relevant technologies, cybersecurity risks, the necessity of developing and enforcing ethical requirements, and legal and regulatory frameworks. Solutions to overcome the identified challenges are proposed. Prospects. Future scientific research is recommended to focus on the professional training of accountants and auditors, the development of ethical standards for the use of AI, and the establishment of a regulatory framework for AI use in accounting and auditing.

Keywords: artificial intelligence; accounting; auditing; data analysis; confidentiality; ethical requirements