Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The ethical implications of using artificial intelligence in auditing

Question 1

What is the main focus of the article?

Answer 1

Exploring the ethical and social risks of using Artificial Intelligence (AI) in auditing.

Question 2

What are the three types of AI artifacts identified in the study?

Answer 2

Assisted AI – supports human tasks
Augmented AI – co-decides with humans
Autonomous AI – acts independently

Question 3

How can AI affect auditor judgment?

Answer 3

Over-reliance on AI may reduce professional skepticism, cause automation bias, and lead to deskilling.

Question 4

What is a “responsibility gap” in the context of AI in auditing?

Answer 4

When an AI system makes a decision, and it’s unclear whether the auditor, firm, or developer is accountable.

Question 5

Why is there concern about AI creating “two tiers” of audit quality?

Answer 5

Large firms may have greater access to AI tools, possibly widening the gap between them and smaller firms.