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Journal of Information Systems Engineering and Management

The impact of artificial intelligence on audit profession
Luis Rodrigues 1, José Pereira 1, Amélia Ferreira da Silva 2 * , Humberto Ribeiro 3
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1 School of Management, IPCA, Barcelos, Portugal
2 CEOS.PP, Polytechnic of Porto / ISCAP, Portugal
3 ESTGA & GOVCOPP, University of Aveiro, Portugal
* Corresponding Author
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Research Article

Journal of Information Systems Engineering and Management, 2023 - Volume 8 Issue 1, Article No: 19002
https://doi.org/10.55267/iadt.07.12743

Published Online: 03 Jan 2023

Views: 2082 | Downloads: 3869

Open Access
How to cite this article
APA 6th edition
In-text citation: (Rodrigues et al., 2023)
Reference: 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
Vancouver
In-text citation: (1), (2), (3), etc.
Reference: Rodrigues L, Pereira J, da Silva AF, Ribeiro H. The impact of artificial intelligence on audit profession. J INFORM SYSTEMS ENG. 2023;8(1):19002. https://doi.org/10.55267/iadt.07.12743
AMA 10th edition
In-text citation: (1), (2), (3), etc.
Reference: Rodrigues L, Pereira J, da Silva AF, Ribeiro H. The impact of artificial intelligence on audit profession. J INFORM SYSTEMS ENG. 2023;8(1), 19002. https://doi.org/10.55267/iadt.07.12743
Chicago
In-text citation: (Rodrigues et al., 2023)
Reference: Rodrigues, Luis, José Pereira, Amélia Ferreira da Silva, and Humberto Ribeiro. "The impact of artificial intelligence on audit profession". Journal of Information Systems Engineering and Management 2023 8 no. 1 (2023): 19002. https://doi.org/10.55267/iadt.07.12743
Harvard
In-text citation: (Rodrigues et al., 2023)
Reference: Rodrigues, L., Pereira, J., da Silva, A. F., and 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
MLA
In-text citation: (Rodrigues et al., 2023)
Reference: Rodrigues, Luis et al. "The impact of artificial intelligence on audit profession". Journal of Information Systems Engineering and Management, vol. 8, no. 1, 2023, 19002. https://doi.org/10.55267/iadt.07.12743
ABSTRACT
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.
KEYWORDS
Audit Artificial Intelligence profession Management System Industry 4.0
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