Revisorers acceptans av artificiell intelligens

This thesis investigates the implications of implementing artificial intelligence (AI) in auditing. Based on the Technology Acceptance Model and empirical data from auditors, the study reveals that while auditors generally perceive AI's benefits positively, challenges hinder its widespread adoption. As a result, quality and reliability of AI tools fall short of auditors' accuracy standards, and regulatory power from bodies like the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) influences implementation decisions. Moreover, a generation gap exists, with junior auditors being more open to AI than senior higher-ranking professionals. Overcoming these challenges is crucial for successful AI implementation, enabling auditors to leverage its potential benefits for improved work processes and efficiency in the auditing field.