Questão 3165398

Atenção: Considere o texto abaixo para responder às questões de números 63 e 64.

Artificial Intelligence in Accounting and Auditing

Federica De Santis

27 October 2024

The labor-intensive and repetitive nature of auditing tasks, combined with strict compliance requirements, make auditing an ideal area for the integration of digital technologies like artificial intelligence (Al). Al offers significant potential for auditors, enabling them to accelerate auditing tasks, minimize human errors and bias, overcome sampling limitations, examine entire transaction populations, and lower audit costs. Nonetheless, similar to any innovation in professional practices, the adoption of Al in auditing poses unique challenges for both professionals and policymakers. These challenges mainly pertain to auditors' readiness for technological advancements, their willingness to adapt their approach to audit tasks, and the ethical considerations of utilizing Al in their work.

(Adapted from https://link.springer.com/chapter/10.1007/978-3-031-71371-2_9)

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