The Impact of Artificial Intelligence on Auditing Practices: A Qualitative Study of Audit Firms
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2025-07-10
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en
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This thesis examines how Artificial Intelligence (AI) is transforming auditing practices and reshaping the auditor's role in Dutch audit firms. Drawing on qualitative insights from eleven semi-structured interviews across various firm sizes, it explores the practical use of AI tools such as Power BI, Data Snipper, and Robotic Process Automation. Findings show that AI enables a shift from traditional sample-based audits to full-population, data-driven approaches, improving efficiency, fraud detection, and risk assessment.
However, this shift brings challenges, including uneven AI adoption, generational gaps in digital skills, data quality issues, and regulatory uncertainty. These concerns highlight the need for ethical guidance, digital upskilling, and strong professional judgment. The study also emphasizes the evolving auditor skillset, combining digital fluency with critical thinking and ethics.
A novel contribution is the exploration of AI’s environmental impact particularly the energy use of large-scale data processing, raising the relevance of “green AI” in ESG-driven audit contexts. By drawing on frameworks such as the Technology Acceptance Model, the thesis contributes to the expanding literature on AI in auditing. It concludes that AI complements rather than replaces auditors, strengthening their role in a profession increasingly defined by innovation, responsibility, and sustainability.
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Faculteit der Managementwetenschappen