USING ARTIFICIAL INTELLIGENCE IN AUDITING: THE EXPERIENCE OF THE BIG FOUR

The article is analyzing the implementation of artificial intelligence (AI) technologies in auditing and their impact on modern auditing processes. The main attention is paid to considering the possibilities of AI for increasing the accuracy of audits, automating routine tasks and improving methods for assessing financial risks. The relevance of the study is due to the rapid introduction of digital technologies in the field of auditing, which requires adaptation to modern challenges and improving the quality of audit services.