التكامل الاقتصادي
Volume 12, Numéro 3, Pages 322-335
2024-09-30
The Impact Of The Use Of Artificial Intelligence On The Quality Of The Professional Judgment Of The Auditor In Algeria
Authors : Ghedjati Fatma . Ahmouda Wafa .
Abstract
The objective of this research is to investigate the perspectives of external auditors in Algeria on how artificial intelligence influences the refinement of their professional judgment in auditing activities. To meet the goals of this research, we utilized existing literature to outline the theoretical framework and augmented this with empirical evidence gathered through a field study involving statistical analysis. This analysis followed the distribution of surveys to a cohort of 50 external auditors based in Algeria. The findings indicated a consensus among the participants concerning the effect of artificial intelligence on various aspects of judgment quality. These aspects include the auditor’s individual standards, their educational and practical competencies, and their comprehension of the auditing context, which collectively influence auditor’s professional judgment. Keywords: Artificial Intelligence; auditor's Professional judgment.
Keywords
Artificial Intelligence ; auditor's Professional judgment
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Lounis Naim
.
pages 97-113.
Redjem Khaled
.
Ouaden Bachir
.
pages 219-235.
