aceAn Analytical Study on Artificial Intelligence as a Turning Point for the Transformation of the Auditing Industry
With the digital economy growing at an unprecedented rate, corporate transaction data has become exponentially large, presenting several challenges to the auditing profession - including the exponential increase in the volume of data, more complex transaction patterns, and stricter regulatory requirements - making traditional sampling-based auditing techniques less effective. This paper examines how artificial intelligence (AI) can be a game changer in the evolution of the auditing industry. The research employs…
AI is changing the scope, effectiveness, and decision-making references of the auditing profession, helping it cope with growing data volumes and complex transactions that weaken sampling-based methods.
The influence of AI is described as still unfolding slowly, with the sector in a transitional stage and unresolved issues around overreliance, transparency, accountability, and workforce change.
Evidence
- Peer-reviewedAdvances in Economics, Management and Political Sciences2026-10-20
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Truvace Impact Record TRV-2026-2131, v1: “An Analytical Study on Artificial Intelligence as a Turning Point for the Transformation of the Auditing Industry.” Truvace, 2026-10-21. /record/TRV-2026-2131 (accessed at citation time). sha256 0a38b33ef74a95d3…
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