Artificial intelligence in auditing: Opportunities, challenges and future directions
Published: July 29, 2026
Abstract
Artificial Intelligence (AI) is transforming the auditing profession by significantly enhancing efficiency, accuracy, and analytical capabilities. Through the automation of repetitive procedures and the rapid processing of large and complex datasets, AI enables auditors to redirect their efforts toward tasks that demand professional judgment, critical analysis, and strategic decision-making. As AI adoption accelerates, the auditor’s role is expected to evolve from performing manual, routine procedures to supervising AI-driven processes, validating system outputs, and providing value-added insights. Nonetheless, the integration of AI into auditing presents notable challenges, including issues related to data quality, model transparency, ethical considerations, and regulatory compliance. Drawing on recent academic studies, this article synthesizes current opportunities, emerging challenges, and potential future directions for the application of AI in auditing, offering a comprehensive perspective on its implications for the profession.
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