Author

  • Rana Fathinah Ananda

    • Universitas Medan Area, Indonesia
    • Indonesia

  • Sari Nuzullina Rahmadhani

    • Universitas Medan Area, Indonesia
    • Indonesia

  • Aditya Amanda Pane

    • Universitas Medan Area, Indonesia
    • Indonesia

  • Naufal Helmi Wiratama

    • Universitas Medan Area, Indonesia
    • Indonesia

Abstract

This study aims to analyze audit assessment and the effects of artificial intelligence on the audit quality sustainability reports from the standpoint of auditors who provide audit opinions on audits that are conducted of sustainable financial reports. Certain audit tasks can now be automated by the audit profession thanks to technology. Artificial intelligence (AI) and big data analytics can be used to analyze huge data, one of the technological innovations that need more study than conventional data. The number of 85 auditors of Accountant Public Firms in Medan completed questionnaires that were used in this study to gather data. Following the collection of data from respondents, quantitative descriptive methodologies were used to analyze the data. The audit profession may improve the quality of audits by promoting the use of AI and big data analytics and by supporting auditors in developing their skills to stay current with new technologies. AI can improve audit quality, reduce costs, and eventually replace human workers. People are still required in the audit process, though, as AI cannot make decisions when it comes to providing audit opinions on financial reports. As a result, its contribution to the audit process is minimal. Therefore, it is hoped that this study will shed light on the potential applications of AI in the auditing process.

Keywords

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How to Cite

Ananda, R. F., Rahmadhani, S. N., Pane, A. A., & Wiratama, N. H. (2024). Assessment Audit: How Artificial Intelligence Affected Audit Quality of Sustainability Report Based on Auditors Perspective. Information Management and Business Review, 16(3(I)S), 152-158. https://doi.org/10.22610/imbr.v16i3(I)S.4049

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Research Paper

Published in

Vol. 16 No. 3(I)S (2024) Supply Chain Sustainability, Smart HRM & Inclusive Education View issue contents

Published

2024-10-07

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