Technology has advanced fast in recent decades, gaining relevance for accounting and auditing as a result of its discovered potentials. New technologies are growing capable of simulating human behavior, doing repetitive activities faster and more precisely than humans. Robotic Process Automation (RPA) is a new technology that utilizes software bots to automate business processes and tasks that are based on rules. The bot can carry out tasks that are repetitive, predictable, and based on rules. It has simplified and expedited formerly difficult tasks in less time. RPA has been widely used to automate very well repetitive processes in a variety of sectors, including accounting. In many concerns today, accounting is undergoing massive digital revolutions, and RPA is at the center of those efforts. Robotic software can help improve audit quality by automating organized audit processes that are principle-based, recurring, and manual. It has the ability to disrupt the customary auditing approach. Data gathering and entry, which used to take up a significant portion of the workday, is now handled by programmable software robots or bots. RPA is improving employee career opportunities while also improving the work that they do. Business executives, on the other hand, feel that RPA will boost job satisfaction. Robotic process automation (RPA) is transforming accounting and finance processes at a breakneck pace, maybe faster than any other advanced technology. Future accountants will be responsible for more than just bookkeeping and financial reporting; they will also be in charge of business advising and guiding the RPA revolution. The relevance of robotic process automation (RPA) and its effects on accounting and auditing operations are explained in this article. This study shows the future of audit by introducing the concept of RPA and describing its usage in auditing.

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Keywords: RPA, Accounting, Auditing, Accounting Profession, Software Robots.