Auditing in the Age of Artificial Intelligence

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.

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

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 problems.

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. This is why the use of artificial intelligence in auditing is still in its infancy and it is necessary to pay special attention to researchers, especially local researchers.

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 and it emphasizes the need for the use of artificial intelligence in auditing in the age of the artificial intelligence revolution.