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Keywords

audit
bankruptcy
artificial intelligence
audit report
state of the economy
enterprises
forecasting

How to Cite

Alimbekova Г., Yespergenova Л., & Dosmanbetova А. (2023). THE IMPACT OF EXTERNAL AUDIT ON BANKRUPTCY FORECASTING BASED ON THE USE OF ARTIFICIAL INTELLIGENCE. «МЕМЛЕКЕТТІК АУДИТ – ГОСУДАРСТВЕННЫЙ АУДИТ», 61(4), 184–193. https://doi.org/10.55871/2072-9847-2023-61-4-184-193

Abstract

There are numerous works addressed to the topic of bankruptcy projection using various financial coefficients. And there is absolutely no work on how the state audit affects this process, helps it at all. So only a few articles say that coefficients and auditors’ reports help to determine and plan for the future. And in one work, an accuracy of 80% was even achieved during planning, this became possible due to the data and information of the audits conducted and their conclusions. This study has been
enriched by multiplying audit reports for these purposes. Accordingly, the planning of future indicators showed a good result.
The purpose of this article is to study this direction. To determine how the conclusions of state auditors can improve the prediction of bankruptcy. Is it possible to consider artificial intelligence. Let’s say these are methods such as the PART algorithm, random forest and the support vector machine method. Moreover, are there any easier ways to sample information from such
documents, are there any practical data from such users. It is very simple, having considered the sections of the question, the sum of reactions and, accordingly, any user can predict the future with the closest accuracy. At the same time, an extended review of the literature on this topic is considered.

https://doi.org/10.55871/2072-9847-2023-61-4-184-193
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