This paper reviews the nature of accounting and auditing problems and the need for
application of artificial intelligence (AI) technologies to the discipline. The discussion …

1. Доказательства и их роль в аудите 1.1. Структура доказательства 1.2. Требования,
предъявляемые к аудиторским доказательствам 1.3. Классификация доказательств 1.4 …

Цифровая экономика создает новые возможности для развития всех видов
экономической деятельности. Прежде всего она позволяет совершенствовать …

Artificial Intelligence (AI) is one of the most advanced technologies in the world. This paper
attempts to demonstrate how AI is hel** in the development of accounting system as per …

This article relates belief functions to the structure of audit risk and provides formulas for
audit risk under certain simplifying assumptions. These formulas give plausibilities of error in …

Учебное пособие составлено в соответствии с требованиями государственного
образовательного стандарта высшего профессионального образования для студентов …

The accounting academy has been long recognized as the premier developer of entry-level
talent for the accounting profession and the major provider of executive education via …

The digital economy creates new opportunities for the development of all types of economic
activity, and first of all it allows to improve the organizational, technical and methodological …

In clear, readable language, consultant and researcher Kevin Desouza accomplishes an
unlikely feat: explaining artificial intelligence to nonspecialists, in a way that experts will …

The four examples above describe settings that require judgment. They reflect uncertainty,
strategy, technology, expertise, feedback, evidence evaluation, and other factors that are of …