Research and knowledge on improving the accounting and auditing process based on artificial intelligence (during the corona crisis)

Artificial intelligence (AI) is the intelligence of machines or software, as opposed to the intelligence of humans or animals. It is also the field of study in computer science that develops and studies intelligent machines. "AI" may also refer to the machines themselves. AI technology is widely used throughout industry, government and science. Some high-profile applications are: advanced web search engines (e.g., Google Search), recommendation systems (used by YouTube, Amazon, and Netflix), understanding human speech (such as Siri and Alexa), self-driving cars (e.g., Waymo), generative or creative tools (ChatGPT and AI art), and competing at the highest level in strategic games. Artificial intelligence was founded as an academic discipline in ۱۹۵۶. The field went through multiple cycles of optimism followed by disappointment and loss of funding, but after ۲۰۱۲, when deep learning surpassed all previous AI techniques, there was a vast increase in funding and interest. The various sub-fields of AI research are centered around particular goals and the use of particular tools. The traditional goals of AI research include reasoning, knowledge representation, planning, learning, natural language processing, perception, and support for robotics. General intelligence (the ability to solve an arbitrary problem) is among the field's long-term goals. To solve these problems, AI researchers have adapted and integrated a wide range of problem-solving techniques, including search and mathematical optimization, formal logic, artificial neural networks, and methods based on statistics, operations research, and economics. AI also draws upon psychology, linguistics, philosophy, neuroscience and many other fields. At the end of ۲۰۱۹, with the outbreak of the emerging disease of Covid-۱۹ and then with its pandemic and epidemic, the whole world was affected by this disease, for this reason, researchers in various fields are searching for solutions to the problems related to control and management. There were crises. Artificial intelligence refers to software that can make decisions in addition to analyzing data. Artificial intelligence can be mentioned in rapid diagnosis, monitoring of people with covid-۱۹, treatment development, research facilitation, prevention, drug and vaccine design. The artificial intelligence system is very useful during this epidemic as well as in normal conditions. Therefore, many businesses should be encouraged to use artificial intelligence or similar system to help and improve daily tasks and improve performance. Also, how artificial intelligence can improve the performance of auditors and accountants by minimizing the risk of mistakes and reducing the time required to complete a task.