This article examines the impact of artificial intelligence and automation technologies on the modern audit sector. The study analyzes the role of digital technologies in improving the efficiency, accuracy, and transparency of audit processes. Particular attention is paid to the use of machine learning, big data analytics, robotic process automation, and intelligent information systems in audit activities. The article also discusses the advantages and potential risks associated with the implementation of artificial intelligence in auditing, including cybersecurity threats, ethical issues, and changes in the professional competencies of auditors. Based on international experience and current trends, recommendations are developed for the effective integration of innovative technologies into the audit system.
Ergashev et al. (Mon,) studied this question.