I believe that we as a society are forgetting how to think because of artificial intelligence and advances in digital technology. 

While we are becoming increasingly dependent on technology in everyday life, with algorithms deciding what we see and being able to find the answer to any question we may have in an instant, we are losing our human ability to think for ourselves and solve complex problems. With AI being now heavily relied on in school and industry, people are no longer thinking about how to solve the problem, they want the instant gratification of getting the answer in a split second to move on. However, I find that with myself and observing others, if asked to think about something and come up with an answer, it feels harder to do than it used to be before AI was popular. I believe part of the issue is the comfort of never not having a potential answer. It is easier to type a question in than to think about it and have no idea. Instead of asking another person or researching it, people will simply type it into a search engine or AI platform and have a response within seconds. 

From an accounting perspective, students and professionals are increasingly dependent on automated systems, dashboards, and AI-driven analytics, which, while efficient, often discourage deeper analytical thinking and critical skepticism, which are the most important skills an auditor should possess. Auditors must be able to answer clients questions. If they are unable to think about the problem and come up with a correct answer, then what is the point of the client paying the auditor. They might as well get all their information from AI if no one is able to use their human brain to think about a problem and use their resources and knowledge to come up with a solution. 

If everyone is just relying on AI for answers, then there is no originality that comes with it, only a computer generated response that we are repeating. To preserve independent thinking, we must use AI cautiously as a tool, not a replacement for creativity, critical thinking and reasoning.Â