Innovation science and technologiy Volume 2 Issue 2 (2026)
INTRODUCING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING AND AUDITING: OPPORTUNITIES AND LIMITATIONS
Utegenova, Sarbinaz, Bekniyazov, Ajiniyaz
Abstract
Digital transformation processes are deeply penetrating all sectors, including the accounting and auditingsystem. In particular, the introduction of Artificial Intelligence (AI) technologies is fundamentally changing the processesof processing, analyzing and controlling financial data. This article analyzes the main directions, advantages and existingdisadvantages of using artificial intelligence in the field of accounting and auditing.The results of the study show that AI-based programs allow for the rapid and accurate processing of large volumesof financial data, reducing errors, detecting fraud, and automating audit processes. At the same time, there are alsodisadvantages such as excessive dependence on technology, problems with data security, high implementation costs,and a lack of qualified specialists.The article substantiates the necessary organizational, technical, and legal conditions for the effective use of artificialintelligence and highlights the prospects for the future development of this technology
artificial intelligence, accounting, audit, digital transformation, automation, financial reporting, risk management, machine learning, data security, fraud detection
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