Abstract:

Artificial intelligence, which is one of the most advanced points of today's technological developments, will take the place of some professions in the future and others transform. Accounting and auditing professions will also be affected by this transformation of artificial intelligence. From the 1950s on, the idea of rationalizing machines has been realized and artificial intelligence products have been used in many sectors and areas. The transformation of professions in the world undergoing digital transformation and the transformation of accounting and auditing professions among these professions are of great importance. The aim of this study is to establish the place and importance of artificial intelligence in the future of accounting and auditing professions among the professions that have undergone digital transformation and to ascertain the future situation. For this purpose, firstly, the concept of artificial intelligence, its history and its reflections on accounting science were mentioned and then the effects on the accounting and auditing professions were examined. As a result of the research, it has been expressed that it is inevitable to pass the transformation by being influenced by the artificial intelligence technologies of the members of the profession. In the future, it can be said that the number of employment in the accounting and auditing profession may be reduced not the disappearance of the profession. It is also envisaged that professional roles will change, becoming more dominant in information technology, developing constantly evolving strategies that will benefit from available information. It has been proposed that the accounting profession should be changed to a "Accounting Data Strategist" with a new title resulting in this transformation, and that enterprises should invest in as economic, technical and personnel to adapt to these new technologies.

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