This course introduces the concepts and applications of AI in modern organizations from the perspective of accounting and auditing. In this context, AI broadly refers to the technologies employed in enterprise accounting, including Machine Learning (ML), Natural Language Processing (NLP), and Robotic Process Automation (RPA). To illustrate the underlying principles and implementations of AI in accounting and auditing, this course also introduces AI tools and demonstrates its applications to analyzing real-world data. Students gain hands-on experience with AI software for accounting and auditing.