Digital Transformation in Audit: Opportunities and Challenges of Artificial Intelligence in Audit

Over the last decade, artificial intelligence (AI) has made a significant impact in the accounting and financial auditing fields. In particular, the role of AI in fraud detection, automation processes in financial reporting, and data analysis is addressed. These innovations are factors that have deeply affected both professional practices and academic research and are shaping the future of the sector. This study has examined in detail the effects of artificial intelligence (AI) technologies in the accounting and financial auditing fields. The research shows that AI plays an important role in improving auditing processes as well as data processing and analysis capabilities. AI offers advantages such as fast data processing, improved fraud detection, and increased accuracy of financial reporting. However, these technological advances also bring with them challenges such as data security, ethical concerns, and the need for a qualified workforce. The research emphasizes the need for continuous development and adaptation to AI technologies to be used effectively in the accounting and financial auditing fields. This process plays a critical role in shaping the future of the sector and is vital for accounting professionals and businesses to compete and succeed in the ever-changing business world.