authors
Sakar Dhahir Omar Amen

abstract
Recent years have witnessed remarkable developments in the fields of technology and technology, which in turn have been influenced by various sectors and specializations. Our current era is characterized by new scientific and technical innovations, and the economic sector is one of the fields most up to date with these developments. Among these innovations, the science of artificial intelligence stands out, which appeared in the 1950s. It is considered a major turning point in human history due to its contribution to developing new and modern methods for managing and conducting operations in various fields and specializations. For the purpose of explaining the importance of this study and solving its problem The study deals with the theoretical foundation of artificial intelligence in general and its repercussions on the accounting profession in particular. It includes a study of the opinions of a selected sample of accountants in the Central Auditing Organization through the analysis of a questionnaire distributed to members of the selected sample. The research ends with a presentation of a number of important conclusions and recommendations, including: Artificial intelligence contributes to the automation of many repetitive manual tasks in accounting, which enhances work efficiency and saves time and effort for accountants. It also improves the quality of financial reports and provides valuable analyzes and advice that help in making effective strategic decisions.