ABSTRACT
Accounting and business computer technologies will affect reporting and auditing. Cloud computing, fog or edge computing, grey information, analytics, big data, social media, messaging apps and the exponential expansion of sites will affect auditing and the audit market. Data mining and monitoring of social media and mobile apps will become more significant and Big Data will become part of the standard audit routine. However, the biggest impact of new technologies will be artificial intelligence (AI) and the audit artificial intelligence systems (audit AI). Machine learning, neural networks, backpropagation and reinforcement learning and self-programming all lend themselves to the development of an audit AI system. This is not without problems, but these will be overcome and the speed of development and change will be shorter than imagined.
