THE PRESENT AND FUTURE OF AUDITING IN THE ERA OF MODERN TECHNOLOGIES AND ARTIFICIAL INTELLIGENCE: A CASE STUDY OF ERNST & YOUNG (EY)

Abstract

Abstract
this research examines the wide-ranging applications of artificial intelligence (AI) in the field of auditing through a descriptive-analytical approach. It presents the current and future states of auditing as influenced by modern technologies and AI, incorporating a case study that analyzes data from EY, a leading global auditing firm. The findings highlight the positive impacts of AI, including reduced risk in audit processes, improved fraud detection, and enhanced audit quality. Consequently, the study strongly recommends that auditors adopt AI applications in their work.