Khodjayeva Mutabar Khamidulla kizi,
Tashkent State University of Economics
Candidate of Economic Sciences,
Professor of the Department of Audit
Email:mutabar2009@mail.ru. m.xodjayeva@tsue.uz
ORCID:0000-0003-0374-1456
Abstract. In the context of the digital transformation of the economy, artificial intelligence (AI) is becoming one of the key factors in the modernization of accounting and auditing. The aim of the study is to analyze the origin, development, and current trends in the application of artificial intelligence in the accounting and auditing activities of the Republic of Uzbekistan. The paper examines the theoretical foundations of AI implementation, analyzes current scientific research, and identifies the main factors influencing the use of intelligent technologies in accounting and auditing. Special attention is paid to the digital transformation of the economy of Uzbekistan, the development of electronic document management, tax administration, and the prospects for applying artificial intelligence in the financial sector. The study’s findings show that the use of AI contributes to improving the quality of financial reporting, enhancing the effectiveness of audit procedures, reducing operational risks, and strengthening the transparency of financial information.
Keywords. artificial intelligence, accounting, auditing, digital transformation, financial reporting, automation, Uzbekistan.
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