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Providing a quality Assessment Model of the Financial Statement Audit Process Using Artificial Intelligence
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Hamid Zare   , Zohreh Hajiha * , Amirreza Kayghbadi |
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Abstract: (607 Views) |
Abstract
Reliability and fair presentation serve as the main factors among all audit objectives through which the reliability of financial statements can be achieved. However, reliability and fairness assessment are affected by audit technologies. Manual audit procedures hardly provide sufficient support for auditors to reach an audit judgment about the fairness of the entire set of financial statements. but the use of artificial intelligence increases the quality of the audit process and consequently solves complex audit problems and increases accuracy and efficiency, which ultimately results in improving the audit performance through the fair and reliable presentation of audit reports as two of the important goals. Presenting the auditors' report. The main goal of this research is to design a conceptual model for assessing the quality of the financial statement audit process using artificial intelligence with a grounded theorizing approach. The statistical population includes people who are experts and professionals in the field of auditing, who are somewhat familiar with the concepts of artificial intelligence. A total of 16 people were selected using the purposeful sampling method. The data was collected through in-depth and semi-structured interviews. In this research, through coding and classification of concepts and categories, all concepts are related to each other. The findings of the research show that the quality of the audit process of financial statements by means of artificial intelligence is influenced by the collection of audit evidence, advanced software languages, the mechanization of activities, the development of individual auditors' skills, and the use of large data extraction models. Considering the causal factors, strategies were presented to improve the quality of the audit process of financial statements, which are created in the context of background and intervening factors. |
Article number: 10 |
| Keywords: Artificial Intelligence, Audit Quality of Financial Statements, Fairness, Reliability |
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Full-Text [PDF 1274 kb]
(150 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/05/13 | Accepted: 2023/08/1 | Published: 2024/06/19
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