IMPROVING AUDIT QUALITY ON THE BASIS OF ARTIFICIAL INTELLIGENCE

This study provides a comprehensive examination of the impact of artificial intelligence (AI) technologies on auditing activity. The relevance of the work is determined by the need to modernize audit processes under the conditions of the digital economy. The study systematically analyzes the effect of AI tools on the effectiveness, accuracy and reliability of the audit. In particular, it sets out the opportunities for processing large volumes of data, detecting unusual transactions and forecasting audit risks. At the same time, the paper discusses the problems that arise in the practical implementation of artificial intelligence, including the insufficient development of technological infrastructure, the shortage of qualified personnel and cybersecurity issues. On the basis of the findings, research-based, practice-oriented recommendations are developed for the effective integration of artificial intelligence into the audit system.