Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The role of artificial intelligence in achieving the objectives of auditing financial statements: Implications and solutions

Document Type : Original Article

Authors
1 Kish Azad University, International Branch - PhD Student in Accounting
2 Associate Professor, Department of Accounting, East Tehran Branch
Abstract
In today's world, information technology and information systems are no longer just a tool or a source of production resources; Rather, information technology provides a good platform for the use of information systems, and information systems are a process that is implemented through information technology. The development of information and communication technology has affected today's human life and the operations of organizations together, but in today's organizations, perhaps less activity than the work of accountants and accounting information system from the effects and consequences of these scientific leaps And be technically affected. This study seeks to investigate the role of artificial intelligence in achieving the objectives of auditing financial statements.
Keywords