Ảnh hưởng của trí tuệ nhân tạo đến lĩnh vực kiểm toán The influence of artificial intelligence on the field of auditing

Abstract

The article examines the impact of artificial intelligence on the field of auditing, specifically in terms of improving audit quality and efficiency. The purpose of the article is to provide an overview of the various artificial intelligence technologies being used in auditing, their benefits and limitations, and the challenges that need to be addressed for successful application. By qualitative research methods, such as synthesis methods; regression and interpretation methods, based on the study of academic resources to provide a comprehensive overview of the topic. The significance of this article lies in its contribution to the understanding of how artificial intelligence is changing the audit profession, the study also proposes a number of suggestions and recommendations to stakeholders to ensure that artificial intelligence is used appropriately and effectively in the context of auditing in order to improve the quality of audits in Vietnam. Keywords: AI, auditing, artificial intelligence JEL Classifications: M40, M42, M49