The impact of artificial intelligence on audit profession

Detalhes bibliográficos
Autor(a) principal: Rodrigues, Luis
Data de Publicação: 2023
Outros Autores: Pereira, José, da Silva, Amélia Ferreira, Ribeiro, Humberto
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.26/43369
https://doi.org/Rodrigues, L., Pereira, J., da Silva, A. F., & Ribeiro, H. (2023). The impact of artificial intelligence on audit profession. Journal of Information Systems Engineering and Management, 8(1), 19002. https://doi.org/10.55267/iadt.07.12743
https://doi.org/10.55267/iadt.07.12743
Resumo: There is an expectation that the introduction of artificial intelligence (AI) will bring about profound changes in the current paradigm of the audit profession, ensuring better reliability and security in the analysis of financial statements. This paper reports the results of a questionnaire survey to ascertain the perceptions of certified auditors, from two Portuguese districts, regarding the impact of artificial intelligence on the audit profession. Findings reveal that the respondents believe that the profession's future depends on the implementation of AI, namely in the efficiency and effectiveness of audit procedures, sampling techniques, cost-benefit relationship and recognizing material distortions.
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spelling The impact of artificial intelligence on audit professionAuditArtificial IntelligenceProfessionManagement SystemIndustry 4.0There is an expectation that the introduction of artificial intelligence (AI) will bring about profound changes in the current paradigm of the audit profession, ensuring better reliability and security in the analysis of financial statements. This paper reports the results of a questionnaire survey to ascertain the perceptions of certified auditors, from two Portuguese districts, regarding the impact of artificial intelligence on the audit profession. Findings reveal that the respondents believe that the profession's future depends on the implementation of AI, namely in the efficiency and effectiveness of audit procedures, sampling techniques, cost-benefit relationship and recognizing material distortions.info:eu-repo/semantics/publishedVersionIADITI Editions2023-01-26T09:23:43Z2023-01-262023-01-03T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/10400.26/43369https://doi.org/Rodrigues, L., Pereira, J., da Silva, A. F., & Ribeiro, H. (2023). The impact of artificial intelligence on audit profession. Journal of Information Systems Engineering and Management, 8(1), 19002. https://doi.org/10.55267/iadt.07.12743http://hdl.handle.net/10400.26/43369https://doi.org/10.55267/iadt.07.12743eng2468-4376https://www.jisem-journal.com/article/the-impact-of-artificial-intelligence-on-audit-profession-12743http://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessRodrigues, LuisPereira, Joséda Silva, Amélia FerreiraRibeiro, Humbertoreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-02-04T06:25:13Zoai:comum.rcaap.pt:10400.26/43369Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T16:45:51.254341Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The impact of artificial intelligence on audit profession
title The impact of artificial intelligence on audit profession
spellingShingle The impact of artificial intelligence on audit profession
Rodrigues, Luis
Audit
Artificial Intelligence
Profession
Management System
Industry 4.0
title_short The impact of artificial intelligence on audit profession
title_full The impact of artificial intelligence on audit profession
title_fullStr The impact of artificial intelligence on audit profession
title_full_unstemmed The impact of artificial intelligence on audit profession
title_sort The impact of artificial intelligence on audit profession
author Rodrigues, Luis
author_facet Rodrigues, Luis
Pereira, José
da Silva, Amélia Ferreira
Ribeiro, Humberto
author_role author
author2 Pereira, José
da Silva, Amélia Ferreira
Ribeiro, Humberto
author2_role author
author
author
dc.contributor.author.fl_str_mv Rodrigues, Luis
Pereira, José
da Silva, Amélia Ferreira
Ribeiro, Humberto
dc.subject.por.fl_str_mv Audit
Artificial Intelligence
Profession
Management System
Industry 4.0
topic Audit
Artificial Intelligence
Profession
Management System
Industry 4.0
description There is an expectation that the introduction of artificial intelligence (AI) will bring about profound changes in the current paradigm of the audit profession, ensuring better reliability and security in the analysis of financial statements. This paper reports the results of a questionnaire survey to ascertain the perceptions of certified auditors, from two Portuguese districts, regarding the impact of artificial intelligence on the audit profession. Findings reveal that the respondents believe that the profession's future depends on the implementation of AI, namely in the efficiency and effectiveness of audit procedures, sampling techniques, cost-benefit relationship and recognizing material distortions.
publishDate 2023
dc.date.none.fl_str_mv 2023-01-26T09:23:43Z
2023-01-26
2023-01-03T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.26/43369
https://doi.org/Rodrigues, L., Pereira, J., da Silva, A. F., & Ribeiro, H. (2023). The impact of artificial intelligence on audit profession. Journal of Information Systems Engineering and Management, 8(1), 19002. https://doi.org/10.55267/iadt.07.12743
http://hdl.handle.net/10400.26/43369
https://doi.org/10.55267/iadt.07.12743
url http://hdl.handle.net/10400.26/43369
https://doi.org/Rodrigues, L., Pereira, J., da Silva, A. F., & Ribeiro, H. (2023). The impact of artificial intelligence on audit profession. Journal of Information Systems Engineering and Management, 8(1), 19002. https://doi.org/10.55267/iadt.07.12743
https://doi.org/10.55267/iadt.07.12743
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 2468-4376
https://www.jisem-journal.com/article/the-impact-of-artificial-intelligence-on-audit-profession-12743
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by/4.0/
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv IADITI Editions
publisher.none.fl_str_mv IADITI Editions
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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