HUMAN–AI SYNERGY IN AUDITING: A SYSTEMATIC REVIEW OF EMERGING EVIDENCE ON AUDIT QUALITY

Abstract

This systematic literature review explores the interplay between artificial intelligence (AI) and human capital in shaping future audit quality. Using the PRISMA framework, 33 peer-reviewed articles from Scopus and Web of Science (2021–2025) were analysed to assess how AI capabilities and human expertise jointly influence audit outcomes. Findings reveal that AI technologies, particularly machine learning and data analytics, significantly improve audit efficiency, accuracy, and risk detection. However, human capital remains essential for sustaining professional qualities such as scepticism, ethical judgment, and client trust. The review identifies five key themes: (1) auditors’ competencies in the AI era, (2) AI adoption and readiness in audit firms, (3) AI’s impact on audit quality and reporting, (4) AI-driven audit models and methodologies, and (5) governance, ethics, and auditability of AI. The study concludes that optimal audit quality depends on integrating AI’s technical strengths with human critical thinking and ethical decision-making. Practical implications emphasise strategic investment in auditor training, organisational readiness, and governance frameworks to enable effective human-AI collaboration. This research offers an integrative perspective, positioning the synergy between technology and human expertise as the cornerstone for advancing audit practices and ensuring high-quality outcomes in the evolving digital landscape.