PERCEIVED USE OF AI IN AUDIT QUALITY

This dissertation study’s the perceived impact of Artificial Intelligence in audit quality, with the main objectives being to analyse how auditors and ex-auditors perceived that Artificial Intelligence technologies impact their work and if it improves audit quality in their perception. Additionally, the dissertation also tries to understand if there’s a difference in perceptions between different experience levels. This topic emerged from the large amount of news and investments in new technologies being made by accounting and auditing firms. Many firms seem to believe that the future includes these technologies and that it will represent an important part of our society and how we work. This study was made through a questionnaire that tries and understand the perceived impact of Artificial Intelligence in audit quality. The main conclusion is that auditors perceive that Artificial Intelligence impacts audit quality in a positive way.