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Item The impact of artificial intelligence on audit quality(University of the Witwatersrand, Johannesburg, 2024) Madotyeni, BanziAudit firms are under pressure to complete high-quality engagements to re-establish the legitimacy of the profession, following several audit failures and the growing repercussions of subpar audit quality. Considering this, firms have started incorporating artificial intelligence technologies into their resource mix to enhance audit quality. Research on the effect of the use of AI on audit quality is limited, despite the growing use of AI technologies in the audit process. This study explores how artificial intelligence (AI) features can improve audit quality in order to address this problem. A mixed-method approach is used in this study, combining correspondence analysis and content analysis. Preliminary links between audit quality themes and AI features were established by conducting a content analysis to analyse the body of literature on audit quality and the use of AI in the auditing process. Following that, a correspondence study was carried out to gather opinions from auditing professionals regarding the perceived impact of AI on audit quality. A correspondence table that linked AI features to audit quality measures was given to the research participants to complete. Using the correspondence table, forty auditing experts shared their viewpoints. The correlation between AI themes and audit quality attributes was evaluated through the analysis of the responses. The results show that the use of AI will have a positive impact on multiple key audit quality elements and enhance overall audit quality. It was discovered that auditors can use AI to analyse all of the available data and do comprehensive risk assessments. Additionally, by automating repetitive audit duties, respondents indicated that AI would free up audit teams to concentrate on more important and high-risk areas that call for professional judgement. It is recommended that audit firms adopt AI to increase the capacity of their resources and the firm’s ability to deliver quality audits. However, while there is a favourable correlation between the use of AI and audit quality, there are some risks and concerns that companies must address before using AI to execute engagements. As one of the first interpretive insights into how AI affects the key audit quality factors, the research contributes to the body of literature on the impact of using AI on audit quality.