Abstract
The article considers the prerequisites for the implementation of innovative technologies for the introduction of artificial intelligence in the process of conducting expertise and analysis of financial statements of Russian organizations. The accumulated foreign and domestic experience in the implementation of this issue is considered. The analysis of the investment component in the development of artificial intelligence systems in Russia is carried out on the basis of estimated indicators of published scientific papers. The description of the positive and negative sides of the introduction of artificial intelligence technologies in the examination of financial statements is given. The processes that should become the basis for the successful and effective implementation of artificial intelligence in the examination of financial statements of organizations are formulated.
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