Tác giả: Nguyen Anh Hoang Son - Le Thi Thanh Xuan
Số trang: 384-388
DOI url: 10.62831/202526038
Tóm tắt:TÀI LIỆU THAM KHẢO:Artificial intelligence (AI) is profoundly transforming the accounting profession, reshaping audits, financial reporting, and risk management. Through machine learning and advanced analytics, AI enables faster data processing, more accurate predictive insights, and more effective fraud detection compared to traditional methods. Real-time audit tools can examine entire transaction datasets, while predictive models enhance cash flow forecasting and credit risk assessments. Despite these advantages, AI adoption also raises ethical challenges related to transparency, accountability, and professional responsibility. Addressing these concerns is essential to ensure that technological innovation reinforces, rather than undermines, the profession’s core values of integrity and public trust.
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Từ khóa:artificial intelligence, accounting ethics, transparency, professional responsibility.
