Year: 2026
Type: article
Abstract: This article provides a comprehensive analysis of the transformation of auditing activities under the influence of artificial intelligence (AI) technologies. Key areas of AI application in auditing are considered, including the automation of routine procedures, big data analysis, materiality assessment, and anomaly detection. The main challenges and risks associated with AI implementation, including technological, regulatory, ethical, and personnel ones, are systematized. Particular attention is paid to issues of algorithm transparency, data quality, and auditor professional responsibility. Based on an analysis of modern scientific literature and the practical experience of major audit firms, promising areas for the development of AI in auditing are substantiated. A conclusion is drawn regarding the need for a hybrid model in which AI acts as a tool to support the auditor's professional judgment, while final conclusions and responsibility remain with humans.
Institution: Osh State University
Language: Russian
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7215809145