...Angel Rafael Otero; Michael Agu SUMMARY The purpose of this paper is to convey the authors’ perspective regarding the overall use of ChatGPT, a generative artificial intelligence tool, in financial audits. ChatGPT can provide audit efficiencies in data processing, continuous learning, predictive...

...Robert Libby; Patrick D. Witz SUMMARY Audit firms are investing billions of dollars into artificial intelligence (AI) technology. These investments have the potential to transform the audit landscape and potentially improve the efficiency and effectiveness of audit processes. These investments...

...Chen Zhong; Sunita Goel SUMMARY The scope and complexity of artificial intelligence (AI) applications in auditing have grown beyond automating tasks to performing decision-making tasks. Consequently, understanding how AI-based models arrive at their decisions has become crucial, particularly...