FAR Proud Sponsor of Accountancydag 2025: Exploring the Human Side of AI in Auditing

The Foundation for Auditing Research (FAR) is proud to be a sponsor of Accountancydag 2025, the premier annual event for the Dutch accountancy profession, taking place on Wednesday, 19 November at the AFAS Theater in Leusden.

This year’s theme focuses on the transformative role of AI in accountancy, and FAR is contributing to the conversation by bringing a critical perspective on the intersection of technology and professional judgment.

Anna Gold on “The Human in the Data”

As part of the session “Next level – AI agents in accountancy” (14:30–15:30, plenary hall), Professor Anna Gold, Academic Director of FAR and Professor of Auditing at Vrije Universiteit Amsterdam, will explore how AI is reshaping not just the tools of the audit profession, but also the mindset and behavior of auditors.

Joining a distinguished panel including Sander Klous, Nart Wielaard, and Louis van Garderen, Anna Gold will focus on the human dimension of AI: how professional skepticism, ownership, and critical thinking are affected by the increasing use of data analytics and AI agents.

“AI can do a lot, but critical thinking remains a human skill,” says Gold.

Her talk, titled “The Human in the Data: What AI Means for Judgment and Craftsmanship in Auditing”, draws on recent FAR-supported research. Key insights include:

• Overreliance vs. underreliance: Auditors may place too much trust in AI tools—or too little. Research shows that full-population testing can create a false sense of certainty, while inherited data tests may reduce skepticism unless their development is well understood.
• AI as a thinking partner: Generative AI can help auditors better understand the implications of their findings, encouraging timely and appropriate “speaking up” in audit teams.
• Balancing expertise and automation: The future of auditing lies not in replacing human judgment, but in enhancing it. Auditors must become curators of AI, knowing when to trust it—and when to challenge it.

Celebrating 10 Years of FAR

This year also marks the 10th anniversary of FAR, a milestone that underscores our ongoing commitment to bridging academic research and audit practice. As sponsor of Accountancydag 2025, FAR continues to support innovation, reflection, and dialogue in the profession.

We look forward to welcoming you at the event and invite you to join the conversation on how we can shape a future where technology and human judgment go hand in hand.