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Автоматизация Аудиторских Процедур С Использованием Искусственного Интеллекта

Author

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  • Назира Ходжарахманова

Abstract

В условиях цифровой трансформации финансовой системы возрастают требования к качествуи оперативности аудиторских проверок. Настоящая статья посвящена анализу проблем, возникающих втрадиционной практике аудита, в том числе связанных с человеческим фактором, и обоснованию необходимостивнедрения технологий искусственного интеллекта (ИИ) в аудит. Рассмотрены международные примеры,статистические данные, а также национальные особенности регулирования аудиторской деятельности вРеспублике Узбекистан. Предложены возможные направления автоматизации аудиторских процедур на основеИИ с целью повышения их эффективности, объективности и прозрачности

Suggested Citation

  • Назира Ходжарахманова, 2025. "Автоматизация Аудиторских Процедур С Использованием Искусственного Интеллекта," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(5), May.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:5:id:5604
    DOI: 10.5281/zenodo.15569745
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