TRANSFORMATION OF PROFESSIONAL COMPETENCIES OF ACCOUNTANTS AND AUDITORS UNDER THE INFLUENCE OF ARTIFICIAL INTELLIGENCE

Abstract

The article examines the impact of economic digitalization and artificial intelligence technologies on the transformation of the professional competencies of accountants and auditors. It is substantiated that the deep integration of intelligent information systems into the financial and accounting sphere leads to a shift in the content of professional activity—from performing routine accounting procedures to carrying out analytical, advisory, and control functions. It is established that the automation of standard operations, the use of Big Data tools, RPA, and digital platforms enhance the efficiency of information processing while simultaneously actualizing the need to develop new competencies related to data analysis, risk assessment, and algorithm validation. The key directions of transformation in the professional role of specialists in the accounting, analytical, and control fields are identified, including the development of digital literacy, analytical thinking, the ability for interdisciplinary interaction, and the strengthening of ethical responsibility in the context of automated decision-making. The relationship between traditional and emerging competencies is systematized, which made it possible to distinguish priority soft skills and digital skills required to ensure professional relevance in a digital environment. It is demonstrated that modern accountants and auditors are gradually transforming into analytical-type professionals who combine financial expertise with IT competencies and the ability to interpret the outputs of intelligent systems. The necessity of modernizing educational programs, introducing the concept of continuous professional development, and integrating digital disciplines into the personnel training system is substantiated. It is concluded that digital transformation does not eliminate the accounting or auditing profession but reshapes its functional architecture, forming a new model of professional identity oriented toward creating informational value and supporting the strategic management of enterprises.