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Технологии в современном мире существенно повлияли на профессиональную среду всех профессий. Несмотря на существующие трудности, аудиторы также начали использовать новые технологии для повышения качества своей деятельности. Цель исследования – проанализировать роль искусственного интеллекта (ИИ) в обеспечении качества аудита в контексте технологии блокчейн путем обобщения результатов 63 внутренних исследований, проведённых с 2010 по 2025 год, и 36 внешних исследований, проведённых с 2017 по 2025 год. Результаты исследования показали, что аудиторы вынуждены использовать технологии ИИ в своей профессии для поддержания общественного доверия. Для достижения этой цели аудиторам также доступны технологии блокчейн, позволяющие им выполнять свои обязанности в безопасной и прозрачной среде. Проведённые в рамках данного исследования результаты подтвердили преимущества использования технологий ИИ в повышении качества аудита. Кроме того, они был предоставлены аудиторам в качестве документа по использованию технологии блокчейн для повышения качества их деятельности.
искусственный интеллект, качество аудита, блокчейн, возобновляемые источники энергии
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