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The impact of artificial intelligence on audit profession

2023-01-03Journal article Open access
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dc.contributor.authorRodrigues, Luis
dc.contributor.authorPereira, José
dc.contributor.authorda Silva, Amélia Ferreira
dc.contributor.authorRibeiro, Humberto
dc.date.accessioned2023-01-26T09:23:43Z
dc.date.available2023-01-26T09:23:43Z
dc.date.issued2023-01-03
dc.description.abstractThere 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationRodrigues, 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.07.12743pt_PT
dc.identifier.doi10.55267/iadt.07.12743pt_PT
dc.identifier.issn2468-4376
dc.identifier.urihttp://hdl.handle.net/10400.26/43369
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherIADITI Editionspt_PT
dc.relation.publisherversionhttps://www.jisem-journal.com/article/the-impact-of-artificial-intelligence-on-audit-profession-12743pt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectAuditpt_PT
dc.subjectArtificial Intelligencept_PT
dc.subjectProfessionpt_PT
dc.subjectManagement Systempt_PT
dc.subjectIndustry 4.0pt_PT
dc.titleThe impact of artificial intelligence on audit professionpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlacePortugalpt_PT
oaire.citation.issue1pt_PT
oaire.citation.titleJournal of Information Systems Engineering and Managementpt_PT
oaire.citation.volume8pt_PT
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT

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