تأثير استخدام تقنيات الذكاء الاصطناعي على مستقبل مهنة المحاسبة والتدقيق

Abstract

The research aims to explain the conceptual framework of artificial
intelligence systems, then determine the impact of the use of artificial
intelligence in its dimensions on the future of the accounting and auditing
profession, study the opinions of professional organizations and specialists
regarding the future of the accounting and auditing profession in light of
artificial intelligence techniques, and determine the threats of using artificial
intelligence in accounting and auditing between acceptance and rejection.
Hence, the research problem can be identified in answering the following
main question:" Is there an impact of using artificial intelligence techniques
on the accounting and auditing profession?". The research reached a set of
results, the most important of which are: 1) Artificial intelligence systems
are characterized by superior capabilities, that they provide very accurate
results, and they can replace human efforts if not completely dispensed
with. However, a complete replacement of devices in place of humans is not
expected." 2) Eliminating the extinction of the accounting and auditing
profession in the near future due to its importance, and that there is an
interest on the part of institutes and organizations to continuously develop
and update their training and academic curricula in order to enable
accountants and auditors to safely cross the stage of digital transformation."
3) The automation of accounting and auditing activities will ultimately lead
to the gradual disappearance of accountants and auditors in the coming
years. In addition, the use of this technology will facilitate the use of this
technology for non-accountants who have an experience in analyzing data,
which will help them to enter the auditing market." 4) Artificial intelligence
techniques do not necessarily replace accountants, but they will inevitably
replace accountants and auditors who do not match with technical
developments, and do not employ the latest technologies related to the field
of accounting and auditing in their work." 5) Accounting and auditing
cannot be excluded.