This course will be an overview of:

• AI technologies and how they are applied in the context of auditing. This includes an overview of machine learning, natural language processing, and data analytics.
• Specific AI tools and techniques currently in use for auditing financial statements.
• How AI can enhance efficiency, accuracy, and depth in audit processes, including risk assessment, transaction testing, and fraud detection.
• Ethical considerations and compliance issues surrounding the use of AI in audits, including data privacy, security, and the impact on audit quality and transparency.