Artificial intelligence is rapidly evolving and changing the world of accounting and finance, as it simplifies and optimizes many of the repetitive processes in the field. By using artificial intelligence, an organization can reduce the time and costs associated with conducting operations, as this technology provides valuable insights to accounting and financial analysts. Artificial intelligence has also helped in the rapid analysis of large volumes of data, generating more accurate and actionable data at a lower cost. These data can be used to provide new insights and deeper analyzes and guide strategic decisions that affect the entire organization. In recent years, with scientific and technological advances, the application of artificial intelligence in the field of accounting and finance has expanded and deepened. has foundIntegrating artificial intelligence with accounting is both an opportunity for progress and a challenge that requires careful consideration. This paper reviews global research on the use of artificial intelligence in accounting, assurance and finance, analyzes the limitations of existing research, and provides a reference for future research