Open Access Honors Program Thesis
Gabriel Dickey, Honors Thesis Advisor
Given its burgeoning development and powerful use of data interpretation and analyses, AI is important to the future of the auditing profession. These new and emerging tools are needed to increase the efficiency and effectiveness of tasks (Baldwin, Brown, & Trinkle, 2007). Firms that provide these auditing services are looking for ways to use AI to assess the risk of unstructured and semi-structured, repetitive, decisions. Although AI is currently playing a prominent role in various aspects of our modern society, the use of this technology is still in the earlier stages of development for the auditing profession. Therefore, this research is designed to answer the following research questions:
1.What are some of the emerging tools using artificial intelligence in auditing and how will they impact audit quality?
2.What are the ethical implications of these emerging artificial intelligence tools in auditing?
Year of Submission
Department of Accounting
University Honors Designation
A thesis submitted in partial fulfillment of the requirements for the designation University Honors
1 PDF file (38 pages)
©2021 Marcy Kim Uglum
Uglum, Marcy Kim, "Consideration of the ethical implications of artificial intelligence in the audit profession" (2021). Honors Program Theses. 496.