INTRODUCING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING AND AUDITING: OPPORTUNITIES AND LIMITATIONS

Digital transformation processes are deeply penetrating all sectors, including the accounting and auditing
system. In particular, the introduction of Artificial Intelligence (AI) technologies is fundamentally changing the processes
of processing, analyzing and controlling financial data. This article analyzes the main directions, advantages and existing
disadvantages of using artificial intelligence in the field of accounting and auditing.
The results of the study show that AI-based programs allow for the rapid and accurate processing of large volumes
of financial data, reducing errors, detecting fraud, and automating audit processes. At the same time, there are also
disadvantages such as excessive dependence on technology, problems with data security, high implementation costs,
and a lack of qualified specialists.
The article substantiates the necessary organizational, technical, and legal conditions for the effective use of artificial
intelligence and highlights the prospects for the future development of this technology