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Jou nal o In o ma ion Sys ems Enginee ing and Managemen
2023, 8(1), 19002
e-ISSN: 2468-4376
h ps://www.jisem-jou nal.com/
Resea ch A icle
The impac o a i icial in elligence on audi p o ession
Luis Rod igues1, José Pe ei a1, Amélia Fe ei a da Sil a2 *, Humbe o Ribei o3
1 School o Managemen , IPCA, Ba celos, Po ugal
2 CEOS.PP, Poly echnic o Po o / ISCAP, Po ugal
3 ESTGA & GOVCOPP, Uni e si y o A ei o, Po ugal
*
Co esponding Au ho :
[email p o ec ed]
Ci a ion: Rod igues, L., Pe ei a, J., da Sil a, A. F., & Ribei o, H. (2023). The impac o a i icial in elligence on audi p o ession. Jou nal o
In o ma ion Sys ems Enginee ing and Managemen , 8(1), 19002. h ps://doi.o g/10.55267/iad .07.12743
ARTICLE INFO
ABSTRACT
Recei ed: 13 No 2022
Accep ed: 18 Dec 2022
The e is an expec a ion ha he in oduc ion o a i icial in elligence (AI) will b ing abou p o ound changes in he
cu en pa adigm o he audi p o ession, ensu ing be e
eliabili y and secu i y in he analysis o inancial
s a emen s. This pape e
po s he esul s o a ques ionnai e su ey o asce ain he pe cep ions o ce i ied audi o s,
om wo Po uguese dis ic s, ega ding he impac o a i icial in elligence on he
audi p o ession. Findings e eal
ha he esponden s belie e ha he p o ession's u u e
depends on he implemen a ion o AI, namely in he
e iciency and e ec i eness o audi p ocedu es, sampling echniques, cos -bene i ela ionship and ecogniz
ing
ma e ial dis o ions.
Keywo ds: Audi , A i icial In elligence, p o ession, Managemen Sys em, Indus y 4.0
INTRODUCTION
The beginning o he 21s cen u y was ma ked by
signi ican echnological p og ess and, a he same ime, by he
g ow h o he wo ld economy and de elopmen o he
s uc u e and complexi y o o ganiza ions. In addi ion, he
le el o equi emen on he pa o use s o inancial s a emen s
has also g own, who inc easingly seek o know exac ly
whe he hey ep esen he company's inancial posi ion and
whe he hey a e ee om ma e ial dis o ion due o aud o
e o . In his con ex , as some o he audi p ocedu es, in
pa icula manual p ocedu es, a e ine icien and ine ec i e in
he cu en scena io o he ul ilmen o he p o ession's
objec i es, he need ine i ably eme ges om in eg a ing
audi ing in he pa h o new echnologies o de elop ools ha
pe o m au oma ion o a ious audi p ocesses.
The audi da es back o ancien ci iliza ions, has since aken
on a ious objec i es and unde gone se e al changes o adap
o he economic eali y o di e en imes. Howe e , he science
o audi ing can cu en ly be de ined as a con inuous and
objec i e p ocess ca ied ou by an independen expe aiming
o analyze whe he he inancial s a emen s a e ee om
ma e ial dis o ion due o aud o e o and i hey eliably
ep esen he ue image and app op ia e company.
Ne e heless, based on he de elopmen o he global
economy and, consequen ly, on he g ow h o mul ina ional
companies wi h decen alized ac i i ies and inc easingly
complex s uc u es and ansac ions, i becomes e y di icul o
he audi o o e ec i ely ul il he objec i es o he p o ession,
making i di icul o gua an ee easonable secu i y le els abou
he e aci y o he inancial s a emen s. Fo ha eason, a he
beginning o he 21s cen u y, wi h he exponen ial g ow h o
echnology, se e al wo k ools began o appea o au oma e some
o he audi p ocedu es. Fo ins ance, he concep o con inuous
Assu ance in audi is de ined by Vasa helyi e al. (2010), as he
applica ion o mode n in o ma ion echnologies o he s anda d
audi p oduc s, be hey he manda ed annual audi opinion o
in e nal IT audi . Acco ding o hese au ho s, (Vasa helyi e al.,
2010:27), “in he ea ly days o Con inuous Audi ing, he ul ima e
ideal was he e en ual de elopmen o he ― push buon
audi ‖, in which audi ing unc ions somewha analogously o he
way in which i us p o ec ion so wa e au oma ically p o ec s a
Rod igues L. e al. / J INFORM SYSTEMS ENG, 8(1), 19002
2
/
7
PC oday wi h li le in e en ion om he use ”. This conduc
us o he big ques ion, poin ed ou by GCMA (2019:8) as he
main deba e ac oss o ganiza ions om all sec o s and
indus ies is his: “will he echnology lead o augmen ed
human in elligence, o will i lead o he ise o au onomous
in elligence and machine au oma ion?”.
Acco ding o She i & Mohsin (2021), he applica ion o AI
in inancial and accoun ing ield ha ks back o he 1980s,
ocused on epo analysis, aud de ec ion, and p edic ion. AI
is used in au oma ing adi ional wo king p ocesses, and i also
allowed accoun ing and audi companies o ex end hei
p oduc s and se ices. I s cu en applica ions in audi and
accoun ing a e well documen ed (Omo eso, 2012; Moudud-Ul-
Huq, 2014; Kokina & Da enpo , 2017; Zemánko á, 2019;
Zhang e al, 2020; Zhang, e a.l., 2022). Howe e , conce ning
he impac o AI on he u u e o he audi p o ession, he
li e a u e in no clea . This s udy aims o assess he impac s
ela ed o he applica ion o AI in his domain. I epo s he
esul s o a ques ionnai e su ey o asce ain he pe cep ions o
ce i ied audi o s, om oo Po uguese’s dis ic s, ega ding
he impac o a i icial in elligence on audi p o ession.
In he nex session, p esen s he li e a u e e iew on he
opic. The pape con inuous wi h an explana ion o
me hodologic p ocedu es. In session 4 he esul s a e p esen ed
and discussed, ollowed by he inal conside a ion in session 5.
LITERATURE REVIEW
AI is an inc easingly p esen heme in ou daily li es, as he
au oma ion o p o essional and social p ocesses a ises a a
unique pace, con ibu ing o signi ican changes in he social
and p o essional pa adigm o human beings. Howe e ,
al hough AI has assumed g ea e magni ude in he las yea s,
i s o igin is dis an in ime. As men ioned by Gab iel (2018), he
exis ence o clas ic men and a i icial beings da es back o
Ancien G eece.
Besides ha , o Rossi (2019), nowadays AI is de ined as a
scien i ic discipline, in ended o he cons uc ion o sys ems
capable o pe o ming di e si ied asks ha in eg a e human
in elligence o ul ill i s objec i es. Oli ei a (2019) s a es ha
a i icial in elligence concen a es a special di icul y in
cha ac e izing and ep oducing, as o e ime, he e ha e been
nume ous p oposals o eplica ing he cogni i e capaci y o
human beings in a compu e . Howe e , he de ines ha AI
consis s in he abili y o he human being o c ea e languages and
manipula e symbols h ough he c ea ion o sys ems composed
o cul u e and echnology, unique cha ac e is ics o he human
species. Fo Mijwel (2015: 5), AI “consis s in he de elopmen o
machines c ea ed en i ely by a i icial means ha can exhibi
beha io s like human beings wi hou aking ad an age o any
li ing o ganism.”
In e ms o p oduc i i y, acco ding o Szczepański (2019), AI
is a ool wi h he abili y o le e age economic and p oduc i i y
g ow h, as he de elopmen o mo e e icien p oduc ion
p ocesses can esul in he c ea ion o new p oduc s and se ices,
con ibu ing o an inc ease consump ion and, a he same ime,
addi ional e enue channels.
Gillham, Rimming on, Dance, Ve wij, Rao, Ba na d & Paich
(2018) es ima e ha by 2030, AI will be esponsible o global
GDP g ow h o a ound 14%, equi alen o 15.7 illion dolla s,
esul ing om he inc ease in p oduc ion and con inuous
p oduc ion, he quali y o manu ac u ed p oduc s (lesse
quan i ies o de ec i e p oduc s), he e iciency and e ec i eness
o p oduc ion ime and p oduc cus omiza ion.
In e ms o he employmen ma ke , Szczepański (2019)
a gues ha he implemen a ion o AI in he economy will
con ibu e o job c ea ion, bu also o i s des uc ion. Job c ea ion
will be he esul o he eme gence o new business a eas,
esul ing om he implemen a ion o AI in he economy, while
i s des uc ion will be based on he eplacemen o labo by
mechanized p ocesses, mo e e icien , mo e inno a i e, and
abo e all, p o i able o hei o ganiza ions. In his sense, Ve ma
(2018) s a es ha all echnological e olu ions ha e
co esponding cos s and colla e al damage, howe e , policies a e
needed ha eed he g ow h and po en ial o AI, bu ha
simul aneously ake in o accoun he possible isks ha his issue
in ol es.
Figu e 1. Impac o AI on GDP
Sou ce: Adap ed om Gillham, Rimming on, Dance, Ve wij, Rao, Ba na d & Paich (2018: 6).
Rod igues L. e al. / J INFORM SYSTEMS ENG, 8(1), 19002
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The e is no doub ha AI suppo accoun an s and audi o s
in hei main unc ion o p o ide, and c i ical analyze economic
and inancial in o ma ion (Gulin e al., 2019). In ha sense, i is
expec ed ha , accoun an s and audi o s pe cei e AI as a
pa ne which augmen s hei in elligence wi h he abili y o
exploi complex, oluminous, and ola ile da a (She i &
Mohsin, 2021). Ne e heless, he conce n ha AI will limi
accoun s ac ions and educe hei ole and hei powe in
o ganiza ions s ill exis (Fa aj e al., 2018; Bee baum &
Puaschunde , 2019).
Acco ding o (Teck-Heng & Ali, 2008), he oo s o audi ing
da e back o ancien ci iliza ions whe e he e m “audi ”,
o igina ing om he La in wo d “audi e”, mean o lis en. In
his pe iod, acco ding o B own (1962), i was common o hea
he accoun ing o he pa imony egis e ed by he sc ibes, in
o de o p e en possible audulen ac s agains he kingdom's
pa imony.
Howe e , nowadays acco ding o Dua e (2010: 9),
audi ing as we know i oday can be de ined as “a se ice ha
is cha ac e ized by he exp ession o an objec i e opinion on
he inancial s a emen s o an en i y, e e ing o a se o
s anda ds ha ha e he na u e o public in e es and ha
con ibu e o inc easing he c edibili y o inancial
in o ma ion”. Al hough, wi h he g ow h o he wo ld
economy, de elopmen o he s uc u e and complexi y o
companies and he g owing need o ansmi eal and ue
in o ma ion o he a ious use s o inancial s a emen s, i is
expec ed ha wi h he in oduc ion o AI in he p o ession
hese changes will con inue.
Fo his eason, By nes e al. (2018) e e ha audi ing is
going h ough a c i ical si ua ion, esul ing om he p og ess
o in o ma ion echnologies (IT) as well as he adop ion o new
managemen models. Dalal (2015) a gues ha he signi ican
inc ease in he wo ld popula ion, as well as he complexi y and
na u e o economic ansac ions, will con ibu e o audi o s
becoming inc easingly dependen on so wa e, making he
execu ion o manual audi p ocedu es an inc easingly unusual
app oach and ine icien in mos o ganiza ions. Nunes, Lei e,
& Ped osa (2020) ha e he same unde s anding, who s a e ha
wi h he g owing di icul y in ob aining in o ma ion o
conclusions abou he inancial and non- inancial pe o mance
o he audi ed en i y, i will be essen ial o in oduce ools wi h
cogni i e abili ies in o de o minimize he isk o ma e ial
miss a emen and ensu e he alue and c edibili y o he
audi ed inancial s a emen s. Fo (Kokina & Da enpo 2017),
he in oduc ion o AI in he audi p o ession will be an
inc easingly ecu en ac , as only in his way will audi o s be
able o analyze la ge se s o da a and, consequen ly, ensu e he
eliabili y and e aci y o inancial s a emen s.
I is concluded ha i is gene ally assumed ha he
de elopmen o echnology as well as o o ganiza ions will
make i di icul o ca y ou manual audi ing asks and,
he e o e, will be ine i ably lead o he adop ion o ools
endowed wi h cogni i e abili ies in o de o assis audi o s.
Thus, in he ollowing poin s, i is in ended o iden i y how
hese ools can be used in he di e en s ages o audi ing,
iden i y he possible impac s o hei use, and inally, compa e
he adi ional audi app oach wi h he app oach suppo ed by
ools wi h cogni i e capabili ies.
AI is no ye dominan in he audi ing p o ession, bu he e
a e se e al au ho s who p esen some o he possible
consequences ela ed o i s use. Fo Agnew (2016), he
applica ion o AI in he a ea o audi ing will no lead o he
eplacemen o ex inc ion o he p o ession, howe e , i will gi e
ise o p o ound changes o he cu en app oach, allowing
audi o s o be e manage ime in low- alue asks and g ea e
emphasis on he a eas ha p esen he g ea es isk o ma e ial
dis o ion. By nes e al., (2018), de ends ha some o hese
consequences a e based on he au oma ion o audi asks and on
he possibili y o ully analyzing an o ganiza ion's da ase s. This
ansla es in o he uselessness o sampling echniques, which,
acco ding o he same au ho , a e cha ac e ized as mo e
ex ensi e and less e icien compa ed o examining en i e
popula ions o da a.
Fu he mo e, an Ame ican Ins i u e o Ce i ied Public
Accoun an s (AICPA) s udy indica es ha he use o AI can
mi iga e he isk o human a igue in he epe i i e analysis o an
o ganiza ion's da a. Simul aneously, ecognizes ha hese ools
may p esen he abili y o analyze huge olumes o da a and
ecognize pa e ns, ela ionships and dis o ions ha a e no
always e iden o audi o s, bu ha equi e hei knowledge and
p o essional expe ience o assess ha he esul s a e ue and
ma e ially ele an o he o e all audi con ex (AICPA, 2020).
Gi en he abo e, Nunes e . al, (2020: 3) conclude ha when
audi o s “alloca e mo e esou ces o mo e complex a eas, o
in es iga e i ems ha a e po en ial anomalies, ob aining mo e
scope o unc ions wi h a g ea e c i ical sense and p o essional
judgmen ”. Issa, Sun, & Vasa helyi (2016) s a es ha he audi ing
p o ession can gua an ee highe le els o quali y, e iciency and
e ec i eness in ob aining esul s and a be e cos -bene i a io.
Fo Ghanoum & Alaba (2020), i is possible ha echnological
e olu ion will con e he audi ing p o ession in o a mo e
p oac i e a he han a eac i e pe spec i e. Ci ing (B ennan e
al., 2017), i is plausible ha he p o ession will ake a con inuous
and eal- ime app oach, some hing con a y o wha is cu en ly
seen, whe e he highes incidence o wo k occu s a e he
accoun ing close o o ganiza ions.
Thus, he issue o an opinion abou he inancial s a emen s
by he audi o should become mo e oppo une in ela ion o he
clien 's accoun ing closing (Issa e al., 2016). A he same ime, i
is likely ha he p o ession will ha e a lowe le el o human
in e ac ion, ha some audi p ocedu es will become obsole e and
ha he exis ence o audulen ac i i ies and/o ma e ially
ma e ial miss a emen s will be signi ican ly less. In he s udy o
(AICPA, 2020), i is also men ioned ha i is possible ha he
expec a ions o use s o he inancial s a emen s can be
inc easingly highe in ela ion o he conclusions o he audi and,
he e o e, ansla e in o a highe audi expec a ion gap. E en so,
Agnew (2016) s a es ha despi e echnological de elopmen s in
his ield, he p o ession's egula o s should de elop
mechanisms ha ensu e co ec da a ex ac ion and analysis by
audi o s, in o de o allow hem o ob ain easonable secu i y
ega ding he ue iew o inancial posi ion based on inancial
s a emen s.
Rod igues L. e al. / J INFORM SYSTEMS ENG, 8(1), 19002
4
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Table 1. T adi ional Audi App oach VS Audi App oach suppo ed by AI Sys ems
Fon e: Adap ado de Issa, H., Sun, T., & Vasa helyi, M. A. (2016).
Phase Assis ed app oach o AI sys ems T adi ional Audi App oach
Planning
Analysis o la ge amoun s o da a ela ed o he company's
o ganiza ional s uc u e and i s accoun ing and inancial
sys em.
The audi o collec s and analyzes in o ma ion ela ed o
he company's o ganiza ional s uc u e and i s
accoun ing and inancial sys em.
Con ac
Following he p e ious phase, he le el o isk is es ima ed, as
well as he es ima e o hou s needed o wo k.
A commi men le e is p epa ed by he audi o , based
on he es ima ed audi isk.
Iden i ica ion o
isk ac o s
Pa e n de ec ion and analysis o iden i y isk ac o s.
The audi o agg ega es he in o ma ion and uses his
p o essional judgmen o iden i y isk ac o s.
Con ol isk
assessmen
Moni o ing o con ols con inuously.
Re iew o cus ome 's CI policies and p ocedu es.
Tes he con ols.
Subs an i e Tes s
Conduc ing de ailed es s con inuously and on 100% o he
popula ion, pe o med on he company's inancial posi ion
(balance shee ). Se e al economic yea s can be analyzed.
Con inuous pa e n ecogni ion.
De ails es s a e ca ied ou by sampling, whe e hei
na u e, ex en and iming depend on he IC es s. They
a e un only o e one economic yea .
Analy ical p ocedu es a e pe o med.
E idence
Assessmen
This phase is in eg a ed in o he p e ious phase.
The audi o assesses he su iciency and cla i y o he
e idence ga he ed wi h a iew o ob aining easonable
assu ance o he en i y's inancial posi ion.
Audi epo
The audi epo can be con inuous a he han ca ego ized
(clean, quali ied, ad e se)
Based on he in o ma ion collec ed in he p e ious
phase, a clean, quali ied o ad e se opinion is issued.
As men ioned in he p e ious poin , he in oduc ion o AI
in he audi p o ession will b ing se e al changes in he cu en
app oach ensu ing signi ican imp o emen s in he quali a i e
and quan i a i e pano ama o he audi ing p o ession. In his
sense, Table 1 (Suppo ed AI app oach s. adi ional audi
app oach) p esen s he compa ison o he use o an assis ed
audi app oach o AI sys ems wi h he adi ional audi
app oach.
Conce ning he planning, con ac ing and isk
iden i ica ion phases, al hough he wo app oaches ha e he
same pu pose, i is concluded ha he use o an AI assis ed
app oach allows he collec ion and analysis o da a ha make
i possible o es ima e he isk o audi ing, es ima e he hou s
o wo k equi ed and iden i y pa e ns ha allow o he
ecogni ion o isk ac o s ha he audi o should ake in o
accoun .
In he phases o subs an i e es ing and e alua ion o
e idence, in he audi app oach h ough AI, he possibili y o
pe o ming es s con inuously and on 100% o he popula ion
is highligh ed, while in he adi ional app oach, es s a e
pe o med by sampling and in unc ion o he us es ablished
in he in e nal con ol.
Finally, al hough he conclusion o he audi is ca ied ou
in he same way o bo h app oaches, he possibili y is
highligh ed ha , h ough he use o ools endowed wi h
cogni i e abili ies, one can bene i om he possibili y o
issuing an opinion wi h a mo e oppo une da e in ela ion o
he accoun closing o cus ome s.
METHODOLOGY
In o de o con inue he discussion o he subjec o s udy,
an empi ical s udy was ca ied ou in o de o assess he
consequences esul ing om he use o hese ools. To achie e
he objec i es de ined in his wo k, he quali a i e me hod was
used h ough a su ey in he o m o a ques ionnai e, whose
a ge audience includes s a u o y audi o s limi ed o he
audi ing a ea o he Po o and B aga egions. This me hodology
seemed mo e sensible and adequa e, o allowing easy
compa abili y o da a and being able o ca y ou quan i a i e
analyses, i p esen s g ea e simplici y o ea he da a
s a is ically. Thus, he ques ionnai es we e ca ied ou wi h
espec o he Like scale measu ed a i e poin s.
Fo he cons i u ion o he sample, we e inqui ed audi o s
egis e ed in he O dem dos Re iso es O iciais de Con as
(OROC) and in he Comissão do Me cado e dos Valo es
Mobiliá ios (CMVM) whose p o essional ac i i y is exe cised in
Po ugal, headqua e ed in he egions o B aga and Po o. The
popula ion o his s udy is cons i u ed o 37 s a u o y audi o s
(OROC) om a uni e se o 60 dis ibu ed by 31 audi ing
socie ies, ha ing ob ained a esponse a e o 61.67%.
RESULTS AND DISCUSS
In his poin , he answe s o he audi o s o he ques ionnai e
e e ing o a i icial in elligence in he ield o audi ing will be
analysed. Th ough he use coe icien s o co ela ion, which aim
o measu e he ela ionship be ween a iables and wha hey
ep esen , he ela ionship o he esponses ob ained wi h he
esponden s' gende , age and yea s o expe ience will be
analyzed. Fo his pu pose, he Pea son Coe icien was used,
which suppo s esul s be ween -1 and 1, and i he esul is close
o -1, he g ea e he nega i e co ela ion be ween a iables,
whe eas i i is close o 1, he highe he posi i e co ela ion
be ween a iables. I he co ela ion coe icien app oaches 1,
he e is a posi i e ela ionship be ween a iables, ha is, i one
a iable inc eases, he o he inc eases as well. On he o he hand,
i he co ela ion coe icien app oaches is -1, he e is a nega i e
o in e se ela ionship be ween a iables, ha is, when he alue
o one a iable inc eases, he o he dec eases. I should be no ed
ha since he gende a iable is a nominal a iable, i.e., a a iable
whe e esponden s can only assume male o emale gende ,
alues o “1” o males and “2” o emales we e de ined.
5 / 7
Rod igues L. e al. / J INFORM SYSTEMS ENG, 8(1), 19002
1. Do you conside ha he u u e o he audi ing p o ession will en ail he implemen a ion o a i icial in elligence.
Gende
Q1
Age
Q1
Expe iencie
Q1
Gende
1 ,138
Age
1 ,090
Expe iencie
1 ,023
Q1
,138 1
Q1
,090 1
Q1
,023 1
Signi i
cance Le el
,416
Signi icance Le el
,598
Signi icance Le el
,892
N
37
N
37
N
37
2. A i icial in elligence will educe audi isk
Gende
Q1
Age
Q1
Expe iencie
Q1
Gende
1 -,120
Age
1
,
034
Expe iencie
1 ,128
Q1
-,120 1
Q1
,
034
1
Q1
,128 1
Signi icance Le el
,
481
Signi icance Le el
,
481
Signi icance Le el
,
451
N
37
N
37
N
37
3. A i icial in elligence will allow audi o s o gauge he e aci y o inancial s a emen s mo e e ec i ely and e icien ly.
Gende
Q3
Age
Q3
Expe iencie
Q3
Gende
1 -,122
Age
1 ,051
Expe iencie
1 -,091
Q3
-,122 1
Q3
,051 1
Q3
-,091 1
Signi icance Le el
,471
Signi icance Le el
,764
Signi icance Le el
,593
N
37
N
37
N
37
4. A i icial in elligence will allow you o pe o m an audi on an ongoing basis.
Gende
Q4
Age
Q4
Expe iencie
Q4
Gende
1 -,004
Age
1 ,020
Expe iencie
1 ,109
Q4
-,004 1
Q4
,020 1
Q4
,109 1
Signi icance Le el
,982
Signi icance Le el
,908
Signi icance Le el
,520
N
37
N
37
N
37
In ques ion 1 (“Do you conside ha he u u e o he
audi ing p o ession will in ol e he implemen a ion o
a i icial in elligence”), we obse ed ha o he a iables
de ined in he ques ionnai e, he Pea son Coe icien , always
assumed a posi i e alue , namely, 0.138 o he gende
a iable, 0.090 o he age a iable and 0.023 o he yea s o
expe ience a iable. In ligh o he abo e, al hough bo h esul s
we e posi i e, he alues a e ela i ely close o he alue 0
han o he alue 1, which means ha he wo a iables do no
p esen a pe ec nega i e o pe ec posi i e co ela ion. In his
sense, ha ing egis e ed in his ques ion a pe cen age o 72.97%
o he op ions "ag ee" and "s ongly ag ee", i can be concluded
ha he e is ag eemen by he sample ha he u u e o he
audi ing p o ession will depend on AI implemen a ion.
Wi h ega d o ques ion 2 (“A i icial in elligence will
educe audi isk”), Pea son's was -0.120 o he gende
a iable, 0.034 o he age a iable and 0.128 o he yea s o
expe ience a iable. Al hough he co ela ion be ween he
gende a iable and he answe s ob ained o his ques ion
esul ed in a nega i e Pea son's , his is close o 0 han -1. The
same happens o he o he a iables, which despi e assuming
posi i e alues, he esul s a e close o he alue 0 han o he
alue 1, hus ansla ing in o he inexis ence o dependence
be ween a iables, ha is, ha as a a iable inc eases, does no
inc ease on a e age he esponden 's deg ee o esponse o , on
he o he hand, as he a iable age inc eases, he esponden 's
deg ee o esponse does no dec ease on a e age. Thus, al hough
he e is gene al ag eemen among he esponden s, i is no
possible o say ha he audi isk will be educed h ough he AI,
since o his ques ion he pe cen age o 24.32% was eco ded o
he op ions "disag ee" and “ o ally disag ee”, 35.14% o he
op ion “I nei he ag ee no disag ee” and 40.54% o he “ag ee”
and “ o ally ag ee” op ions.
Rega ding ques ion 3 ("A i icial in elligence will allow
audi o s o assess he e aci y o inancial s a emen s mo e
e ec i ely and e icien ly"), a Pea son's o -0.122 was ob ained
o he gende a iable, 0.051 o he age a iable and -0.091 o
he a iable yea s expe ience. Thus, despi e he co ela ion
be ween he esponses ob ained and he a iables gende and
yea s o expe ience assuming nega i e alues, he esul s a e

Rod igues L. e al. / J INFORM SYSTEMS ENG, 8(1), 19002
6
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7
much close o 0 han o -1. The same happens o he age
a iable, which, al hough i assumes a posi i e alue, is close
o 0 han o 1, hus demons a ing he inexis ence o a pe ec
posi i e o pe ec nega i e co ela ion.
In his sense, ha ing egis e ed a pe cen age o 67.57% o
he le els “ag ee” o “ag ee a lo ”, we we e able o conclude
ha he e is ag eemen among he esponden s o his
ques ion.
In ques ion 4 (“A i icial in elligence will allow you o
pe o m a con inuous audi ”), a Pea son Coe icien o -0.004
o he gende a iable, 0.020 o he age a iable and 0.109 o
he yea s o expe ience a iable was ob ained. Gi en he esul s
ob ained, we can conclude ha he e is no pe ec posi i e o
pe ec nega i e co ela ion and ha he a iables do no
depend linea ly on each o he . Ne e heless, al hough he
op ions “ag ee” and “s ongly ag ee” eached a pe cen age o
54.05%, i is impo an o men ion ha he op ion “nei he
ag ee no disag ee” egis e ed a pe cen age o 40.54%. Thus,
al hough a signi ican pa o he sample ag ees ha AI will
allow a con inuous audi o be pe o med, ano he one abs ains
om elec ing a posi ion, ce ainly, la gely because o he
unce ain y ha cu en ly exis s ela ed o he use o hese
sys ems, since i s ill hey a e no ully in oduced o he
p o ession.
FINAL CONSIDERATIONS
I is e iden ha o e he yea s, echnological e olu ion has
gene a ed signi ican impac s on he social and p o essional
le el o human beings. Howe e , h ough he de elopmen o
AI, majo changes a e in p ospec in he mos di e se a eas o
human knowledge, especially in he audi p o ession, whe e
h ough he e olu ion o he economy and, consequen ly, he
size o o ganiza ions, i becomes inc easingly un easible he
execu ion o manual p ocedu es. In addi ion, he demands on
he pa o he use s o he DF a e inc easing, seeking o know
wi h g ea e accu acy and eliabili y he s a e o he inancial
posi ion o he audi ed en i y.
I appea s ha i is gene ally accep ed ha he AI will ha e
an impac on he cu en audi app oach and, consequen ly,
will gene a e epe cussions in e ms o he e iciency and
e ec i eness o audi p ocedu es, audi sampling, in he
ecogni ion o ma e ial miss a emen s due o aud o e o , as
well as in he cos -bene i a io o he p o ession. Addi ionally,
audi o s ecognize ha he in oduc ion o hese mechanisms
in o he p o ession may make i possible o ca y ou an audi
in a con inuous app oach.
I should be no ed ha he abo e conclusions we e e i ied
ega dless o he age, gende o yea s o expe ience o he
esponden s, ha is, h oughou his s udy he e was no
posi i e o nega i e co ela ion be ween he esponses
ob ained and he di e en a iables, hus e lec ing ha
p o essionals audi ecognize ha new echnologies will
change he cu en pa adigm o he p o ession.
E en so, al hough in some poin s o his s udy he esul s
we e no as exp essi e, his esul can be jus i ied by he ac
ha hese ools a e no ye ully inse ed in he p o ession, and,
he e o e, he e is some ese a ion abou he impac o AI in
some dimensions.
Al hough his s udy is dedica ed o analyzing he impac o
AI on he audi p o ession, in a b oad sense AI will con ibu e o
signi ican impac s a he le el o p oduc i i y as well as he
employmen ma ke .
Wi h ega d o u u e esea ch, as he e a e u he
de elopmen s in he ield o AI applied o audi ing and,
simul aneously, he co esponding applica ion o hese
mechanisms in he con ex o he p o ession, he e will be g ea e
isibili y o he impac s ela ed o he use o hese ools and,
he e o e , i will be possible o analyze whe he he e will be
epe cussions a he le el o he employmen ma ke , a he le el
o ela ions be ween audi eams and/o be ween audi o and
audi ee, as well as a he le el o independence o audi o s
ega ding hese ools.
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