Прилагане на изкуствения интелект в счетоводството и одита
Аplication of Аrtificial Intelligence in Accounting and Auditing

Author(s): Snejana Bacheva, Iavor Bachev
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: artificial intelligence; accounting; organization
Summary/Abstract: Accounting is one of the professions that will be affected by artificial intelligence (AI). For several years, he has already been present in the organization of the accounting activity. At the moment, the areas in which artificial intelligence is most often used are: reading invoices and accounting documents, followed by automated payment transfers and information database monitoring, and document reconciliation. There are companies that offer software solutions for managing and automating accounting and auditing activities. For example, one of the major auditing companies PwC has already developed relevant tools, such as GL.ai (Artificial Intelligence of the General Ledger), which uses algorithms in financial statement audits to save time in analyzing large data sets and identifying risky areas (PwC, 2018). The purpose of the report is to provide a brief overview of research on digitization and the applicability of artificial intelligence (AI) in accounting and auditing, outlining trends and issues. To explore marketed software solutions for accounting management and automation.

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