Dies ist eine Übersichtsseite mit Metadaten zu dieser wissenschaftlichen Arbeit. Der vollständige Artikel ist beim Verlag verfügbar.
ChatGPT and the Financial Statement Audit: Can Staff Level Employees at Audit Clients Use ChatGPT to Answer Auditor Inquiries?
0
Zitationen
5
Autoren
2026
Jahr
Abstract
ABSTRACT Munshi (2024) describes how ChatGPT is transforming and disrupting the audit profession. Although some studies have examined the use of ChatGPT by auditors, little research has focused on its use by clients in financial statement audits. Given the importance of inquiry in the audit process, erroneous or unsupported client responses generated by ChatGPT could lead to inefficiencies and compromise audit quality. We investigate whether ChatGPT 4.0 can provide plausible responses to audit fieldwork inquiries and explore the implications of clients using AI to answer auditor questions. Our preliminary results show ChatGPT can generate plausible responses to basic inquiries and provides guidance for answering more complex questions. This paper highlights the potential for artificial intelligence to disrupt traditional audit procedures and stresses the need for auditors to adapt inquiry methods to mitigate risks associated with AI-generated responses. These findings offer significant implications for practitioners and present new research avenues for academics.
Ähnliche Arbeiten
Explainable Artificial Intelligence (XAI): Concepts, taxonomies, opportunities and challenges toward responsible AI
2019 · 8.357 Zit.
Stop explaining black box machine learning models for high stakes decisions and use interpretable models instead
2019 · 8.221 Zit.
High-performance medicine: the convergence of human and artificial intelligence
2018 · 7.640 Zit.
Proceedings of the 19th International Joint Conference on Artificial Intelligence
2005 · 5.776 Zit.
Peeking Inside the Black-Box: A Survey on Explainable Artificial Intelligence (XAI)
2018 · 5.482 Zit.