پژوهش‌های حسابرسی حرفه‌ای

پژوهش‌های حسابرسی حرفه‌ای

بررسی تاثیر استفاده از هوش مصنوعی بر کیفیت فرایند حسابرسی صورت‌های مالی

نوع مقاله : مقاله پژوهشی

نویسندگان
1 دانشجوی دکتری حسابداری، واحد علوم و تحقیقات،دانشگاه آزاد اسلامی،تهران، ایران.
2 استاد، گروه حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران.
3 گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران.
چکیده
با گسترش فناوری‌های نوین و به خصوص هوش مصنوعی ضرورت تغییر در روش های حسابرسی و استفاده از فناوری‌های نوین از جمله هوش مصنوعی در حسابرسی صورت های مالی اجتناب ناپذیر می‌باشد. لذا هدف این پژوهش بررسی تاثیر استفاده از هوش مصنوعی بر کیفیت حسابرسی صورت‌های مالی است. پژوهش حاضر از حیث هدف کاربردی، از حیث ماهیت علّی و از حیث داده‌ها یک پژوهش کمّی محسوب می‌گردد. جامعه آماری این پژوهش کلیه حسابرسان موسسات خصوصی و سازمان های دولتی می‌باشند که تعداد 384 پرسشنامه به عنوان نمونه آماری پژوهش جمع آوری شده است. به منظور گردآوری داده‌های پژوهش از پرسشنامه و برای آزمون فرضیه‌های پژوهش از روش معادلات ساختاری استفاده شده است.یافته های حاصل از پژوهش نشان می دهد استفاده از هوش مصنوعی بر کیفیت فرایند حسابرسی صورت‌های مالی تاثیر مثبت دارد. همچنین ویژگی های شخصی حسابرس در استفاده از سیستم‌های هوش مصنوعی بر راهبردهای کنترل‌های داخلی دارای تاثیر مثبت می‌باشد.
کلیدواژه‌ها

موضوعات


عنوان مقاله English

Investigating the impact of using artificial intelligence on the quality of the financial statement audit process

نویسندگان English

hamid zare 1
zohreh hajiha 2
Amirreza Keyghobadi 3
1 Department of Acconting, Science and Research Branch, Islamic Azad University,Tehran, Iran
2 Professor, Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
چکیده English

With the expansion of new technologies, especially artificial intelligence, the necessity of changing audit methods and using new technologies, including artificial intelligence, is inevitable. Therefore, the purpose of this research is to investigate the effect of using artificial intelligence on the quality of auditing financial statements. The current research is considered a quantitative research in terms of its practical purpose, in terms of its causal nature and in terms of data. The statistical population of this research is all the auditors of private institutions and government organizations, and 384 questionnaires have been collected as a statistical sample of the research. In order to collect the research data, a questionnaire was used and the structural equation method was used to test the research hypotheses. The research findings show that the use of artificial intelligence has a positive effect on the quality of the financial statement audit process. Also, the auditor's personal characteristics in using artificial intelligence systems have a positive effect on internal control strategies.

کلیدواژه‌ها English

Artificial Intelligence
Internal Control
Audit Quality of Financial Statements
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