In recent times, artificial intelligence has become more and more present in every business field, through the presence of different artificial intelligence models, used to fulfill human tasks in a variety of domains. Thus, the theme of the paper is a topical one, the main objective is to present in a clear manner, the applicability and implications of AI in various fields, especially in economics and auditing, trying to present objectively the pros and cons that come with AI. In order to fulfill the aim of the paper, the literature relevant to the topic addressed has been analyzed, which formed the basis for the foundation of a questionnaire dedicated to economists, applied on Google Forms platform in order to test their perception of AI technologies in business, accounting and auditing, the results of the study being relevant to the business domain, as emerging technologies can reshape and revolutionize business models.