AI Is Transforming Auditing: What Does It Mean for Auditor Identity?
Artificial Intelligence (AI) is changing the audit profession by improving efficiency and reducing repetitive tasks. At the same time, its opacity challenges a core aspect of the profession: the ability to exercise professional skepticism. This tension is not just technical; it affects auditors’ sense of identity.
Our study draws on 30 interviews with auditors, partners, and innovation specialists from Big Four and mid-sized firms in the Netherlands. It explores how auditors normalize AI and make it part of their work. Two main strategies emerged:
Framing AI
Auditors reinterpret AI as compatible with their values by using historical analogies such as calculators, deflecting responsibility to firms and regulators, and staying actively involved in implementation.
Identity Drifting
Auditors adjust their self-perception by shifting skepticism to firm-level processes, cultivating error tolerance, and redefining roles across generations.
Why It Matters
AI offers clear benefits for audit quality and efficiency, but it also risks diluting core competencies like professional skepticism. Successful adoption requires more than technology. It must align with auditors’ values and include transparent, explainable AI.
Key Insights You Will Gain
• How auditors cope with identity tensions caused by AI
• Practical steps firms can take to integrate AI responsibly
• Risks and opportunities for audit quality in the age of AI
Download this practice note to explore these insights and learn how to manage AI integration effectively.
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