Should Accountants Be Afraid of AI? Risks and Opportunities of Incorporating Artificial Intelligence into Accounting and Auditing
探讨了人工智能在会计和审计中的当前和潜在用途，包括重复性任务、生成式AI和预测性AI，同时分析了数据所有权、治理、偏见等风险，以及如何通过新标准和专业控制来减轻这些风险。
SYNOPSIS In recent years, there has been an exponential rise in the use of artificial intelligence (AI) systems in the business world. AI has many current and potential uses in accounting and auditing. However, the introduction of AI comes with significant risks. In this paper, we explore the use of AI for repetitive and simple tasks, generative AI to produce new textual content, and predictive AI to help assess future risks. We then consider important aspects in the use of AI, including data ownership, governance, and bias introduced by AI systems. We show how accounting and auditing professionals must understand these issues to effectively use AI. We also consider changes to the profession regarding the potential erosion of professional trust and the deskilling of the profession. In each case, we discuss how risks and adverse effects from AI can be mitigated by new standards and professional control of AI implementation. JEL Classifications: M41; M42; M48.