Auditing in the age of artificial intelligence

Document Type : Review Paper

Authors

1 Associate Prof. Department of Accounting, Faculty of Social and Economic Sciences, Al-Zahra University, Tehran, Iran

2 Department of Accounting, Faculty of Social Sciences and Economic, AlZahra University, Tehran, Iran

10.22051/jaasci.2024.47350.1862

Abstract

Purpose: This article outlines the evolution of artificial intelligence and its development in auditing based on the studies conducted.
It also discusses the importance of the use of artificial intelligence systems by auditors in obtaining professional opinions.
Method: In order to write this article, a review of available and reliable articles and sources was undertaken. It was taken into account that the emergence of the fields of audit and artificial intelligence dates back to the 1990s. The time frame for the selection of articles extends from the 1990s to the present day
results: The results of the study show that in the age of artificial intelligence, the application of traditional auditing is associated with fundamental problems and is not efficient. Therefore, they emphasize the need for synchronization with artificial intelligence to reduce these fundamental issues
Conclusion: The studies conducted show that the artificial intelligence revolution is associated with significant changes in the auditing profession. The developments that have led to the audit profession finding itself in a critical situation, and the technology of artificial intelligence, will revolutionize the audit profession. Artificial intelligence not only does not make auditing redundant, but also doubles its importance due to the complexity of today's interactions
Contribution: Previous studies have been combined in a way that contributes to the wealth of coherent literature on the benefits, drawbacks, challenges, opportunities, and synergies of artificial intelligence in auditing.

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History

  • Receive Date: 19 June 2024
  • Revise Date: 09 November 2024
  • Accept Date: 18 August 2024

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