FEATURES OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING AND AUDITING

The growth of information flows in the environment of the global economy naturally leads to an increase in the volume and content of the indicators of the accounting system, expands the parameters of audit conclusions. The information array formed in public financial and corporate reporting requires quick and correct processing. In the conditions of digitalization processes, the field of accounting and auditing must function in an adequate version, adapting to the methods of forming and processing information flows used in modern practice. The implementation of electronic and automated services in most management and analytical processes objectively requires the transformation of the studied activities. The processes of conducting an audit and processing information by an accounting system using information systems and technologies, including the use of artificial intelligence components, are becoming relevant. The article reveals the essence of artificial intelligence, its types with an emphasis on the accounting and auditing spheres of its application. Research implementation processes are based on general scientific theoretical methods of cognition. The used methods of system analysis ensured the disclosure of the main categories of research, and the abstract-logical method was used to formulate theoretical generalizations and conclusions about the current level of digitization of accounting and auditing in the conditions of artificial intelligence. The existing options for the application of artificial intelligence are considered, in particular, the portfolio of artificial intelligence tools KPMG Ignite and Call Center Analytics Engine developed by the audit company KPMG, the content and functionality of accounting programs using OCR (the DataSnipper program). It is argued that the use of artificial intelligence in accounting and auditing allows for the automation of many tasks, the greatest value of which concerns the processing of huge arrays of information. The author's view on the existing advantages and disadvantages, prospective use of artificial intelligence tools in accounting and auditing, and directions for further research related to the approbation of such programs in practical activities are formulated.