PROSPECTS AND CHANGES IN ACCOUNTING AND AUDITING IN THE CONTEXT OF ACTIVE ARTIFICIAL INTELLIGENCE TECHNOLOGY DEVELOPMENT

Анотація

The article examines current trends, prospects, and risks in the development of accounting and auditing systems under the conditions of active implementation of artificial intelligence (AI) technologies. The paper analyzes key transformations in the professional activities of accountants and auditors influenced by automation of financial data processing, the use of intelligent analytical tools, and digital reporting platforms. It is substantiated that the application of AI creates new opportunities to enhance the accuracy, speed, and efficiency of audit procedures, particularly through the use of machine learning algorithms for anomaly detection, risk analysis, and real-time transaction monitoring. At the same time, the study emphasizes the need to reconsider traditional methodological approaches to auditing and to reform professional education systems in response to the rapid digitalization of the field. The article highlights the issue of compliance with Ukrainian and international legislation in the context of integrating intelligent technologies into financial practice. It analyzes the requirements of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine,” the Law “On Audit of Financial Statements and Auditing Activities,” as well as the provisions of the EU General Data Protection Regulation (GDPR) and the proposed Artificial Intelligence Act. The study stresses that the implementation of innovative technologies in auditing must be accompanied by appropriate legal regulation, adherence to ethical standards, and guarantees of data confidentiality and professional independence.

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