Die Bedeutung von künstlicher Intelligenz in der Abschlussprüfung

This work examines the effects of the use of AI on the professional duties of the auditor. It also deals with the continuous auditing approach originating from English-speaking countries, which differs significantly from the traditional past-based audit of financial statements. The work shows how modern AI technologies significantly modify the content of the professional duties to be observed by the auditor. Based on these results, various legal instruments de lege ferenda are finally discussed with the aim of ensuring that the auditing profession remains innovative in the digital age.