FAR054 – Data collection in progress

What?

This project examines how audit professionals work with AI-supported tools in the context of audit decision-making. As artificial intelligence becomes increasingly integrated into audit practice, it is important to understand how auditors interact with AI-generated information and how these tools may shape professional judgment and decision processes.

The study focuses on auditors’ evaluation of information, use of professional judgment, and interaction with AI-supported analyses in a realistic audit setting. The project is intended to provide insights into how AI can be incorporated into audit workflows in ways that support effective human-AI collaboration while maintaining the quality of professional judgment.

Why?

The findings may be useful to audit firms, standard setters, educators, and researchers seeking to better understand the opportunities and challenges associated with the growing use of AI in the auditing profession.