‫إمكان‬‫ية‬‫وتداعيات‬ ‫اعتماد‬ ‫تطبيقات‬ ‫الذكاء‬ ‫االصطناعي‬ ‫على‬ ‫مهنتي‬ ‫المحاسبة‬ ‫والتدقيق‬‫‪-‬‬‫دراسة‬ ‫حالة‬ ‫المؤسسة‬ ‫الوطنية‬ ‫للدهن‬ ‫‪‬‬‫فرع‬ ‫سوق‬ ‫أهراس‬

Abstract

Abstract : The study aimed to learn about the potential and ramifications of the reliance of AI applications on the accounting and auditing professions. This study focused on the most important AI applications: expert systems, synthetic neural networks, cloud computing, robotic process automation, in-depth learning and machine learning. And then highlight its role in developing the accounting profession and achieving quality auditing. . The topic of the study was dropped on the National Grease Institution - Ahras Market Branch - for the period (first triple of 2024) through an analytical field study. In response to the problem of the study, a combination of curricula was drawn upon, using the descriptive curriculum and the analytical curriculum to enrich the theoretical aspect, and the case study curriculum in the applied aspect. The study found that AI applications are the only saviour to improve and improve accounting performance and enhance audit quality, making them more than a necessity to apply in accounting and auditing. The study also found that the Ahras Market Branch of the National Grease Institution is sufficient to adopt very simple systems in both accounting and auditing In the future, it seeks to adopt other modern AI technologies, as the latter develops the accounting profession, increases accountants' efficiency and improves the automated accounting treatment of the various financial processes of the institution in question. fraud ", resulting in output with minimal errors and material risks, which will contribute to the detection of fraud and fraud cases and the quality of the audit process in the institution in question. The study recommends the need to hold and establish training courses, workshops and seminars specializing in accountants' artificial intelligence, as well as auditors to monitor and enable the adoption of modern AI applications in both accounting and auditing professions.

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