Citation

Zainuddin, Siti Afiqah and Hakimi, Natalia and Talha, Mohammad and Yeo, Sook Fern and Shahimi, Suhaily and Zainuddin, Siti Hanis (2026) The Future of Auditing: Integrating Artificial Intelligence and Professional Skepticism. In: Leveraging AI and Big Data for Business Innovation. Springer Science and Business Media Deutschland GmbH, pp. 449-457. ISBN 978-3-032-20412-7, 978-3-032-20411-0

Text The Future of Auditing_ Integrating Artificial Intelligence and Professional Skepticism _ Springer Nature Link.pdf - Published Version Restricted to Repository staff only Download (690kB)

Abstract

The auditing profession is finely evolving with the increasing assimilation of Artificial Intelligence (AI) technologies in auditing processes. AI has many advantages in facilitating auditing effectiveness, risk assessment and fraud prevention. However, the profession still has concerns about maintaining professional skepticism, which is an auditor’s critical stance and is an important factor in audit quality. The purpose of this conceptual paper is to think through the future of auditing by considering how AI may be integrated with professional skepticism. This paper develops a conceptual model in relation to AI integration and audit quality through discussion of agency theory, judgement and decision making, and audit quality frameworks. From the literature published between 2019 and 2025 this paper endeavors to propose ways to balance human judgement and technological advancements in practice. The thematic analysis is adopted to provide several themes out of the literature analysis.

Item Type:	Book Section
Uncontrolled Keywords:	Artificial intelligence, Audit quality
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management > HD30.2 Electronic data processing. Information technology. Including artificial intelligence and knowledge management
Divisions:	Faculty of Business (FOB)
Depositing User:	Ms Rosnani Abd Wahab
Date Deposited:	28 Oct 2026 08:09
Last Modified:	28 Oct 2026 08:09
URII:	http://shdl.mmu.edu.my/id/eprint/16956

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