A study on the impact of Artificial Intelligence on Accounting (Expert Systems (ES) in Auditing)

In today's world, there is no one who is not aware of the increasing use of artificial intelligence. These days, artificial intelligence is being used in big companies in the world, including Google, Meta and Microsoft, and in almost all businesses, it has been able to be a good substitute for converting manual tasks, calculations, and tasks that require analysis. Accounting is no exception to this rule and artificial intelligence has brought and will bring amazing and important changes in the world of accounting. The speed of spreading the use of artificial intelligence in various jobs is so high that according to Till Leopold, the head of the "Employment, Skills and Human Resources" project at the World Economic Organization, ۳۵% of the world's jobs will soon be affected by artificial intelligence. will undergo changes. The impact of artificial intelligence on the world of accounting has also been impressive. As we know, most managers are looking for a way to optimize activities and save time and perform better; Artificial intelligence helps accountants and company managers to speed up financial affairs with the least amount of errors. Expert systems refer to a special category of computer software that strives to help human associates and specialists or partially replace them in limited specialized fields. Such systems are, in fact, simpler and more basic examples of the more advanced technology of knowledge-based systems. These systems usually store information in the form of facts and rules in a database called knowledge base in a structured form, and then using special methods of inference from these data, the required results are obtained. When we learn about the use of artificial intelligence, the first question that arises is whether artificial intelligence is going to make accountants unemployed? The answer is no. But it depends on what an accountant does. Artificial intelligence saves accountants from doing repetitive tasks and automatically performs things that need to be repeated constantly. Therefore, it allows accountants to gain more experience, improve their skills, including financial consulting and accounting data analysis, and somehow strengthen their strategic and strategic skills in the field of accounting. Leopold also says in this regard: artificial intelligence makes people free from doing repetitive tasks and education and skills take a more standard and efficient form.

Keywords:

Knowledge-based systems , Accounting , Taxation , Organisation , Work.