ARTIFICIAL INTELLIGENCE (AI): HELPING OR THREATENING AUDITORS? (CASE IN INDONESIA)

When things develop rapidly, every job is required to be able to keep up with existing developments, including auditors. One example is the development of Artificial Intelligence (AI). Artificial Intelligence (AI) is a technology designed to resemble human intelligence so that in the future it can help humans do routine things. This research aims to find out whether the role of auditors will be replaced by the existence of Artificial Intelligence (AI). The method used in this research is qualitative descriptive analysis with a literature review approach that focuses on SWOT analysis. Research data is taken from journals, news and articles from 2020 to 2024 which will be analyzed systematically. The results of this research are that no matter how sophisticated the technology is, the existence of auditors cannot be replaced by AI. AI can be a tool to assist auditors in carrying out audit activities. It is hoped that this research can contribute to future researchers in qualitative research related to AI in the accounting field, especially in the auditing field.