Document Type : Review article

Author

• Faezeh Farashiani

Bachelor of Accounting Student

Abstract

The increasing growth of human societies and the increasing complexity of social relations and relationships necessitate the emergence of various professions. Due to the necessity of division of labor and specialization of affairs, these professions are playing a more and more effective role in improving social welfare. The continuity of these professions depends on the quality of the services they provide and the trust and credibility they gain as a result of providing these services. This trust and credibility are the main capital of every profession, and the duty of every profession and its members is to preserve the capital that has been obtained. Society has high expectations from the people of this profession, and people have trusted the quality of the complex services provided by the auditing profession. Therefore, the information provided by auditors must be remarkably efficient, reliable, real, and impartial. Therefore, auditors must not only be qualified and professionally competent, but they must also have a high degree of professional honesty and integrity, and professional honor and dignity are the hallmarks of the auditors of their assets.

Keywords

• Auditing
• Artificial Intelligence
• Auditing Challenges
• Neural Networks
• Intelligent System

Main Subjects

• Accounting
• Audit