What does research say about AI and the future of the auditing profession?

Artificial intelligence is changing the way audits are performed and the skills auditors need to have to succeed. At the 2025 Accountants’ Day of the Royal Netherlands Institute of Chartered Accountants (NBA), themed Reality Check!, Anna Gold, Academic Director of FAR, shared her perspective on what research tells us about this transformation.
Her message was clear: AI can strengthen critical thinking and support auditors as a valuable partner, but it also raises important questions about trust and professional skepticism. Automation could reduce key learning moments for junior auditors, making lifelong learning and the ability to challenge AI essential. Skills like prompt engineering and adding context will become part of the auditor’s toolkit. Regulators will also need to adapt to evaluate AI-generated outputs effectively.
Through FAR’s research, we aim to understand these developments and help shape a strong, future-ready audit profession.