Abstract
In the modern world, innovations in information technology are the main component of the development of the digital economy; they have a strong impact on almost all spheres of society. The rapid development of these innovations has significantly influenced many professions. Many industries have become less in demand, but most industries have become more developed and prosperous. As for accounting and auditing, this industry belongs to the second category; it is being modernized every day. This industry does not stand still with the development of information technology. Machine learning, financial robots and adaptive intelligence are already becoming part of routine workflow. The scientific article discusses the development of intelligent accounting, the introduction of artificial intelligence in the field of accounting and auditing. The article describes in detail the concept of artificial intelligence and defines its main tasks in accounting and auditing, also identifies the main directions of digitalization of accounting and conducts a SWOT analysis of the use of artificial intelligence in accounting
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