this paper examines the impact of ai on automation of حسسابداری processes and improving the accuracy and efficiency of financial performance . ~~~ it also examines the key aspects of improvements , challenges and opportunities . the definition of artificial intelligence in accounting is determined by its historical context . advances in this field are evaluated and include automation of routine tasks , predictive analysis and fraud detection . implementation challenges , including data quality issues , workforce compliance , and ethical considerations are discussed . opportunities arising from the integration of artificial intelligence , such as increased decision making , cost reduction and strategic financial management , have been highlighted by case studies . the role of the evolution of accountants in the age of artificial intelligence with emphasis on change toward strategic interpretation and decision - making has been studied and future trends , including artificial intelligence integration with emerging فناوری , continuous improvement in machine learning and supervisory consequences have been investigated . conclusion and practical implications are presented and also a future in which artificial intelligence and accountants use to form a dynamic and flexible vision for accounting practices .