Open access
2026
IMPACT OF ARTIFICIAL INTELLIGENCE ON AUDIT QUALITY: PROFESSIONAL JUDGEMENT, RESPONSIBLE AI GOVERNANCE, AND THE INDIAN AUDIT CONTEXT
Artificial intelligence (AI), including machine learning, document intelligence, generative AI and advanced analytics, is reshaping the way audit teams identify risk, analyse transactions and evaluate evidence. Yet greater analytical capacity does not automatically produce higher audit quality. AI outputs may be incomp...
Maria Selvi, S. Sujeet, Andrew Kurian Paul et al.
· Scholar Journal of Humanitie... · 0 citations