حسابرسی در عصر هوش مصنوعی

نوع مقاله : مقاله ترویجی

نویسندگان

1 دانشیار، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا(س)، تهران، ایران.

2 گروه حسابداری، دانشکده علوم اقتصادی و اجتماعی، دانشگاه الزهرا(س)، تهران، ایران.

10.22051/jaasci.2024.47350.1862

چکیده

هدف: این مقاله روند تکامل هوش مصنوعی و توسعه آن در حسابرسی را با توجه به مطالعات انجام شده، ترسیم می‌کند، همچنین اهمیت استفاده حسابرسان از سیستم های هوشمند مصنوعی در دستیابی به اظهارنظر حرفه­ای را مورد بحث قرار می دهد.
روش: برای نگارش این مقاله به مرور مقالات و منابع معتبر و در دسترس پرداخته شده است. باتوجه به اینکه نقطه آغازین پیدایش حوزه­های حسابرسی و هوش مصنوعی مربوط به دهه 1990 می­باشد بازه زمانی جهت انتخاب مقالات  دهه 1990 تا کنون می­باشد.
یافته‌ها: نتایج پژوهش حاکی از این است در عصر هوش مصنوعی استفاده از حسابرسی سنتی با مشکلات اساسی همراه بوده و کارآمد نمی باشد، در نتیجه بر ضرورت همگام شدن با هوش مصنوعی برای کاهش این مشکلات اساسی تاکید دارند.
نتیجه‌گیری: مطالعات انجام شده نشان می­دهد که انقلاب هوش مصنوعی با تحولات چشمگیری در حرفه حسابرسی همراه است. تحولاتی که سبب شده حرفه حسابرسی در شرایط حساسی قرار گیرد و فناوری هوش مصنوعی حرفه حسابرسی را متحول خواهد کرد. هوش مصنوعی نه تنها نیاز به حسابرسی را از بین نمی­برد بلکه با توجه به پیچیدگی­های تعاملات امروزه، اهمیت آن را دو چندان می­کند. کاربرد هوش مصنوعی در حرفه حسابرسی هنوز به شدت نوپا است و لازم است به طور ویژه مورد توجه پژوهشگران و به­خصوص پژوهشگران داخلی قرار گیرد.
دانش‌افزایی: مطالعات پیشین به گونه ای ترکیب شده اند که به غنای ادبیات منسجم در رابطه با مزایا، معایب چالش‌ها و فرصت‌ها و هم‌افزایی هوش مصنوعی در حسابرسی کمک می‌کند و برضرورت کاربرد هوش مصنوعی در حسابرسی در عصر انقلاب هوش مصنوعی تأکید دارد.  

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Auditing in the Age of Artificial Intelligence

نویسندگان [English]

  • Gholamreza Soleimani Amiri 1
  • sara mohammadi sedaran 2
1 Associate Prof. Department of Accounting, Faculty of Social and Economic Sciences, Al-Zahra University, Tehran, Iran
2 Department of Accounting, Faculty of Social Sciences and Economic, AlZahra University, Tehran, Iran
چکیده [English]

Purpose: This article outlines the evolution of artificial intelligence and its development in auditing based on the studies conducted. It also discusses the importance of the use of artificial intelligence systems by auditors in obtaining professional opinions.
Method: In order to write this article, a review of available and reliable articles and sources was undertaken. It was taken into account that the emergence of the fields of audit and artificial intelligence dates back to the 1990s. The time frame for the selection of articles extends from the 1990s to the present day
Results: The results of the study show that in the age of artificial intelligence, the application of traditional auditing is associated with fundamental problems and is not efficient. Therefore, they emphasize the need for synchronization with artificial intelligence to reduce these fundamental problems.
Conclusion: The studies conducted show that the artificial intelligence revolution is associated with significant changes in the auditing profession. The developments that have led to the audit profession finding itself in a critical situation, and the technology of artificial intelligence, will revolutionize the audit profession. Artificial intelligence not only does not make auditing redundant, but also doubles its importance due to the complexity of today's interactions. This is why the use of artificial intelligence in auditing is still in its infancy and it is necessary to pay special attention to researchers, especially local researchers.
Contribution: Previous studies have been combined in a way that contributes to the wealth of coherent literature on the benefits, drawbacks, challenges, opportunities and synergies of artificial intelligence in auditing and it emphasizes the need for the use of artificial intelligence in auditing in the age of the artificial intelligence revolution.

کلیدواژه‌ها [English]

  • Auditing
  • artificial intelligence
  • Synergy of artificial and human intelligence

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