IMPACTS OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING AUDIT: EXPLORING TRANSFORMATIONS AND CHALLENGES

Abstract

In the current panorama, where constant technological evolution redefines the way we interact with the world, accounting and auditing are immersed in a context of transformation driven by Artificial Intelligence (AI). Incorporating AI into these domains not only presents significant potential for optimization, but also raises fundamental questions about the integrity, reliability and ethics of accounting practices. The study is of an applied nature, with a qualitative approach. To this end, a literature review was carried out, through a search for articles published between 2020 and 2023 in electronic collections of academic publications, specifically on Google Academic and Periodic CAPES. The objective of the work was achieved, therefore, through this study it was possible to perceive the impact of artificial intelligence on accounting auditing.