Influence of Artificial Intelligence on Auditing: Perception of Audit Professionals

• Author(s): Silva, Lurdes ; Serra, Sara ; Barbosa, Eva
• Date: 2024
• Persistent ID: http://hdl.handle.net/11110/3017
• Origin: Politécnico do Cávado e do Ave
• Subject(s): Artificial Intelligence; Audit Evidence; Financial Auditing
• Document Type: Book part
• Language: English

Description

The theme of artificial intelligence has sparked significant discussion and interest across all fields, and auditing is no exception. Therefore, this study aims to assess the perceptions of auditing pro fessionals regarding the influence of artificial intelligence in auditing. For this, interviews were conducted with 14 auditing professionals. The results demonstrate that despite the current limited presence of artificial intelligence in auditing, there is a perception that its implementation will be inevitable. It is also concluded that the primary effect of using artificial intelligence in auditing is enhancing audit process efficiency. This study allows the authors to foresee the paradigm shift in auditing, constituting an essential contribution to academia, but essentially, to professional audit ing bodies, in defining their change strategy.

This work is financed by national funds through FCT – Fundação para a Ciência e a Tecnologia, I.P., under the multi-annual funding UIDB/04043/2020.