Predicting Audit Opinions Using Shallow and Deep Neural Networks Supported by Artificial Intelligence (ChatGPT)
DOI:
https://doi.org/10.46793/Rev25112.049SKeywords:
predicting audit opinion, machine learning, deep learning, ChatGPTAbstract
The accelerated application of artificial intelligence (AI) in all domains of human activity has not bypassed audit work either. In the domains of AI application in audit, the essential question arises whether it is necessary to perform an audit opinion with shallow
or extensive data. AI methods provide us with the possibility of predicting (on the basis of examples for the sake of ratio indicators) to arrive at precise results on scarce-shallow data. The author has drawn a parallel of accuracy between classic machine learning methods and deep learning supported by Chat GPT. And this is where the benefits of applying AI can be seen. Of course, a larger number of data would be significant for accuracy, which is the subject of further research. The future lies in the combination of human understanding of accounting and auditing and raw data, which hides implicit knowledge.
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