<![CDATA[This research aims to evaluate how Artificial Intelligence (AI) technology is applied in the modernization audit and financial reporting process through the literature study method. The application of AI in accounting has shown great impact, especially in terms of operational efficiency, improved data accuracy, and timely presentation of relevant financial information. AI is able to automate various complex processes such as irregularity detection, prediction-based data analysis, and the generation of financial reports quickly and accurately. Study results show that AI supports improved audit and reporting quality by reducing manual errors and speeding up the decision-making process. However, there are a number of challenges that need to be addressed, such as data security issues, information input quality, professional readiness, and AI's limitations in understanding the context of analysis. This research emphasizes that AI is not a total replacement for human auditors, but rather acts as a supporting technology that must be managed ethically and in accordance with regulations. Its successful implementation is highly dependent on organizational readiness, both in terms of technology and human resource competence.]]>
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