FAR054 – Enhancing Auditors’ Judgment and Decision-Making in the Age of Automation: A Learning Perspective

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.