Integration of artificial intelligence into the audit system of Ukraine: national specifics and the European vector

Анотація

The paper examines the integration of artificial intelligence (AI) technologies into the audit system of Ukraine, identifies key challenges, and assesses the prospects for using AI to enhance the efficiency of accounting and auditing processes. The subject of the study is the automation of audit and accounting procedures through intelligent algorithms, while the objective is to provide a comprehensive assessment of the opportunities and limitations of AI implementation in domestic practice. The methodological basis includes the analysis of scientific sources and global trends, synthesis and comparison of data, risk classification, observation of technological developments, as well as induction and deduction for formulating conclusions. The study shows that the integration of AI contributes to the automation of routine operations, improvement of the accuracy of accounting data, rapid detection of anomalies and risks, and enhancement of the quality of managerial decisions. At the same time, the implementation of AI technologies is accompanied by technical, organizational, staffing, ethical, legal, and financial challenges, requiring the adaptation of the regulatory framework, the improvement of digital literacy among personnel, and strategic planning. The practical value of the results lies in the potential development of adapted solutions for Ukrainian enterprises, the formation of “future-ready” professionals, and the enhancement of transparency and security of financial information. Prospects for further research include assessing the impact of AI on the competencies of accountants and auditors, evaluating the effectiveness of technological adoption in national conditions, and improving legal and ethical regulation.

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