Publication Date

5-2026

School

School of Business

Major

Accounting

Keywords

artificial intelligence, external audit, machine learning, natural language processing, neural networks

Disciplines

Accounting | Artificial Intelligence and Robotics

Abstract

The accounting profession continuously adapts to the innovations provided by the broader context in which it exists. Artificial intelligence (AI) is a forerunner among tools used to enhance and optimize auditing services within the accounting profession. The realm of AI offers advancements to procedures used within an audit to detect misstatements. Based on the proprietary platforms developed by Big 4 accounting firms, AI is a key component in maintaining an advanced approach towards auditing.

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