Revisionsmedarbetares förtroende för AI : En kvantitativ och kvalitativ studie av revisionsmedarbetares förtroende för AI och i vilken utsträckning AI används

Background: Artificial intelligence (AI) is an emerging trend that offers many opportunities in auditing and is defined as a system with the ability to learn and mimic human intelligence. In auditing AI can be used to enhance efficiency and optimise time, among other benefits. Statistics also show that the use of AI varies across different genders and ages. Purpose: This purpose of this study is to explore how audit staff’s trust in AI varies across demographic factors and how that trust influences the extent of AI usage in the audit process. Methodology: The study was conducted with a mixed research method, therefore incorporating both deductive and inductive approaches. The theories applied focus on human behaviour, trust in AI, and auditing. Conclusion: The demographic factors that influence trust in AI among audit staff are age and audit firm, where younger audit staff and those employed at Big 4 firms are more inclined to trust AI. However, AI is not used to its full potential or to the extent suggested by theory, primarily due to limited understanding and knowledge about the technology, as well as a lack of clear guidelines and regulations. Contribution: The study contributes to understanding AI’s theoretical potential, its actual use in auditing, and audit staff’s trust in it across different demographics factors.