The impact of artificial intelligence on audit profession

Rodrigues, Luis; Pereira, José; da Silva, Amélia Ferreira; Ribeiro, Humberto

http://hdl.handle.net/10400.26/43369

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Authors

Rodrigues, Luis

Pereira, José

da Silva, Amélia Ferreira

Ribeiro, Humberto

Abstract(s)

There is an expectation that the introduction of artificial intelligence (AI) will bring about profound changes in the current paradigm of the audit profession, ensuring better reliability and security in the analysis of financial statements. This paper reports the results of a questionnaire survey to ascertain the perceptions of certified auditors, from two Portuguese districts, regarding the impact of artificial intelligence on the audit profession. Findings reveal that the respondents believe that the profession's future depends on the implementation of AI, namely in the efficiency and effectiveness of audit procedures, sampling techniques, cost-benefit relationship and recognizing material distortions.

Keywords

Audit Artificial Intelligence Profession Management System Industry 4.0

URI

http://hdl.handle.net/10400.26/43369

Citation

Rodrigues, L., Pereira, J., da Silva, A. F., & Ribeiro, H. (2023). The impact of artificial intelligence on audit profession. Journal of Information Systems Engineering and Management, 8(1), 19002. https://doi.org/10.55267/iadt.07.12743