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An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality

机译：审计员对人工智能的看法分析及其对审计质量的贡献

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Artificial intelligence (AI) systems have significantly changed the audit process; nevertheless, the AI revolution opponents view this growth as a step-back as many auditors will fail to adapt to this new environment and will drop behind. Our descriptive study examines the perceived ease of use, usefulness, and contribution to the audit quality of different AI’s types. To address local audit firms concerns about their readiness to use AI systems in auditing processes and to advance auditing research, we examine whether perceived ease of use, usefulness, and contribution to audit quality vary by AI systems type (Assisted, Augmented, and Autonomous). An online questionnaire was used to collect data from 124 auditors representing local audit firms in Jordan. Our results indicate that auditors perceive Assisted and Augmented AI systems as ease of use in auditing while perceiving Autonomous AI systems as complicated to use. Besides, Auditors are underestimating Autonomous AI systems’ capabilities and perceived it as not useful for auditing. The results also reveal a significant difference between the perceived contribution to audit quality by the three AI systems types. This study contributes to the existing literature on AI and auditing by developing and testing a measure for AI systems’ perceived contribution to audit quality. This study also provides empirical evidence on how Jordan local firms auditors perceive AI use in auditing.
机译：人工智能（AI）系统显着改变了审计过程;尽管如此，AI革命对手认为这一增长是因为许多审计员将无法适应这个新环境，并且将落后于此。我们的描述性研究审查了对不同AI类型的审计质量的感知易用性，有用和贡献。要解决本地审计公司对审计流程中使用AI系统以及提前审计研究的担忧，我们审查了审计资质的易于使用，有用，以及对审计质量的贡献是否有所不同（辅助，增强和自主） 。在线问卷用于收集来自124名代表乔丹的审计公司的审计员的数据。我们的结果表明，审计师认为辅助和增强AI系统作为审计的易于使用，同时将自主AI系统感知到使用。此外，审计师低估了自主AI系统的功能，并将其感知至审计不用。结果还揭示了三个AI系统类型对审计质量的贡献之间的显着差异。这项研究有助于通过开发和测试AI系统对审计质量的贡献的措施来促进AI的现有文献。本研究还提供了关于Jordan当地公司如何在审计中使用AI的审计时的经验证据。

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