Abstract

The Robotic process automation (RPA) is software pre-configured to execute defined business rules in the context of a stand-alone application software. This type of technology is important and practical for the auditing profession because auditing has clear and systematic rules and also a major part of its operation is done through the business systems of the owners. A part of the audit process that has a specific workflow and repeatable judgments is a good option for performing an automated robotic process. The purpose of this study is to develop a framework for applying the automated robotic process in auditing. The use of such male software in auditing reduces costs, increases operational efficiency and more advanced analysis. However, the automated robotic process has challenges in deployment, such as: reduction of manpower, items that need multiple attention, privacy, security and so on. In a general analysis, it can be said that due to the continuous development of technology, auditing firms should move towards automation of their processes and if they do not use technology properly, they will lose their competitive advantage. '''Key words''': Robotic process automation, Audit Analysis, Audit Future, Information Technology, Emerging Technologies. '''Reference''' to this paper should be made as follows: Minaiee, A., ‘A Review on Using Robotic Automation in Accounting Firms’, ''Eur. Account. Rev'', Vol. 32, No. 2, pp.1410–1433. '''Biographical notes:''' Amirhossein Minaiee is a research fellow in accounting at Islamic Azad University, West Tehran Branch, Tehran. He has worked at many companies as a researcher and sales manager and has much experience in business and data mining. Also, he took many courses in accounting and business. His main area of research is robotic accounting and business management.