Journals / Uşak Üniversitesi Uygulamalı Bilimler Fakültesi Dergisi / 2022 / Cilt: 2 - Sayı: 1

Artificial Intelligence in Accounting Audit

MUHASEBE DENETİMİNDE YAPAY ZEKA

Pages
29–41
Publication Date
2022-06-25
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

As in every profession, the use of artificial intelligence in the field of accounting and auditing can eliminate some skills for the members of the profession and will also contribute to gaining new skills.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Artificial intelligence is making a major evolution in technology, with machines and larger storage areas.
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Key Findings & Data:Regardless, all professions in the world will be affected positively or negatively by this technology.
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Conclusion & Impact:As in every profession, the use of artificial intelligence in the field of accounting and auditing can eliminate some skills for the members of the profession and will also contribute to gaining new skills.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Muhasebe · Denetim · Yapay Zeka

Abstract

Artificial intelligence is making a major evolution in technology, with machines and larger storage areas. Regardless, all professions in the world will be affected positively or negatively by this technology. Many technological advances, from the invention of the locomotive and electricity to the invention of computers and mobile phones, have led to the disappearance of some professions and to the emergence of new professions and employment areas. Technological advances such as artificial intelligence will enable the accounting and auditing professions to be reconsidered. Based on this situation, in our study, the use of artificial intelligence in the fields of accounting and auditing in businesses, the advantages and disadvantages of using artificial intelligence in businesses for accounting and auditing firms have been examined by literature research. As in every profession, the use of artificial intelligence in the field of accounting and auditing can eliminate some skills for the members of the profession and will also contribute to gaining new skills.

Özet

Yapay zekâ, makineler ve daha büyük depolama alanlarıyla birlikte teknolojide büyük bir evrim gerçekleştirmektedir. Her ne olursa olsun bu teknolojiden dünyadaki bütün meslekler olumlu ya da olumsuz anlamda etkilenecektir. Lokomotifin ve elektriğin icadından, bilgisayar ve cep telefonlarının icadına kadar pek çok teknolojik ilerleme bazı mesleklerin yok olmasına sebep olurken yeni mesleklerin ve istihdam alanlarının da ortaya çıkmasına neden olmuştur. Günümüzde yaşanan özellikle yapay zekâ gibi teknolojik ilerlemeler de muhasebe ve denetim mesleklerinin yeniden ele alınmasını sağlayacaktır. Bu duruma istinaden çalışmamızda, yapay zeka kullanımının işletmelerde muhasebe ve denetim alanlarında kullanımı, işletmelerde yapay zeka kullanmanın muhasebe ve denetim firmaları için avantajları ve dezavantajları literatür araştırması ile incelenmiştir. Her meslekte olduğu gibi muhasebe ve denetim alanında yapay zekânın kullanılması meslek mensupları için bazı becerileri ortadan kaldırabileceği gibi yeni beceriler kazanmalarına da katkı sağlayacaktır.

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Cite This Article

ÖZÇETİN, N. (2022). Artificial Intelligence in Accounting Audit. Uşak Üniversitesi Uygulamalı Bilimler Fakültesi Dergisi, Cilt: 2 - Sayı: 1, 29–41. https://ajindex.com/articles/856081

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