Author

János Kálmán

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Review Open access Jul 2026

From the EU AI Act to Audit Practice: A Governance-to-Controls Framework for Quality Management and Evidence

This conceptual study uses doctrinal requirements-to-controls mapping and design-oriented analysis to translate selected AI Act governance objectives into firm-level and engagement-level quality-management controls and into criteria for evaluating AI-enabled audit evidence.

János Kálmán · Accounting and Auditing · 0 citations