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Ananda, Riska
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Challenges of Implementing Artificial Intelligence in the Audit Profession and Its Impact on Audit Quality Abduh, Muhammad; Nuramal; Rusni; Pramukti, Andika; Aliyah, Nur; Ananda, Riska
Mustard Journal De Ecobusin Vol. 3 No. 1 (2026): Mustard Journal De Ecobusin (MJDE)
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v3i1.338

Abstract

The rapid development of Artificial Intelligence (AI) has significantly transformed the audit profession by introducing advanced data analytics, automation, and intelligent decision support systems. These technologies offer considerable potential to enhance audit quality by improving efficiency, enabling comprehensive data analysis, and strengthening fraud and risk detection capabilities. However, the adoption of AI in auditing is accompanied by complex challenges that extend beyond technological implementation. This study examines the challenges associated with AI implementation in the audit profession and analyzes their implications for auditor roles, professional judgment, and audit quality. Using a systematic literature review approach, this study synthesizes existing academic research to identify the dominant technical, ethical, regulatory, and human-related issues influencing AI adoption in auditing practice. The findings indicate that although AI can improve audit accuracy and effectiveness, its success largely depends on factors such as data quality, system transparency, auditor competence, and ethical governance. Furthermore, AI is reshaping the role of auditors by shifting their focus from routine procedural tasks toward analytical evaluation and professional judgment. Ethical concerns such as data privacy, algorithmic bias, and accountability, along with regulatory limitations, remain key barriers. Overall, AI should be viewed as a complementary tool that strengthens audit quality when responsibly integrated with professional expertise and appropriate governance mechanisms.
Co-Authors Aliyah, Nur Alvionita, Rini As Shofa, Fathi Farahat Barokah, Wuni Br.Sitepu, Dhea Salsabila Butar-Butar, Laurensia Cecilia, Regina Dewi Agustina Dicky, Muhammad dimas farqa ghurril Endang Surasetyo Ningsih Fahny, Vira Zul Fathimah, Hafizah Siti Friska, Mutia Lonika, Tri Asha Medisa, Rani Muhammad Abduh Muhammad Iqbal Fachriansyah , Raja Novrizaldi Wardana Nuramal Pramukti, Andika Purba, Sri Hajijah Putri, Deviani Arianti Putri, Rizqi Apriani Rachmat Mulyana Rahma, Putri Aulia Rahman, Muhammad Rizki Aulia Raja, Faustina Adella W. Lumban Ramadhani, Putri Aulia Rani Puspita Raudhatul Jannah Rusni Safira, Ria Safitri, Kartika Salsabilla, Santiadi Saragih, Nazla Novrinda Sari, Fhidiana Simanjuntak, Daniel Maretho Sirait, Nabila Azkiyah Sitepu, Dhea Salsabila Br. Syafira, Listi Tri Syafriani Boru Sitorus, Regina Syafutra, Rendy Syifa Rizqi, Puan Maulida Umi Kalsum, Ringga Wardani, Icha Febi Wasiyem, Wasiyem Yudho Prastowo, Aang Zahra, Nurul