Integrating Artificial Intelligence in Modern Auditing: Efficiency, Ethics, and Human–Machine Collaboration

Abstract

This study comprehensively examines the role, benefits, and
challenges of applying artificial intelligence in modern
auditing using a literature review approach to scientific
articles indexed by Google Scholar published in the last five
years. The results of the study show that artificial
intelligence plays a significant role in improving the
efficiency, accuracy, and scope of audits through the
automation of data analysis processes, anomaly detection,
and the strengthening of evidence-based decision-making.
However, the application of artificial intelligence also raises
issues of ethics, algorithm transparency, and professional
responsibility that require human supervision to ensure that
audit decisions remain objective, independent, and
accountable. The success of artificial intelligence integration
depends heavily on the readiness of technological
infrastructure, the digital competence of auditors, and the
existence of a regulatory framework that is adaptive to
technological developments. This study confirms that
artificial intelligence is not a substitute for auditors, but
rather a collaborative partner that expands human analytical
capacity and professionalism. With a balanced synergy
between technology, ethics, and regulation, artificial
intelligence has the potential to be a major driver towards a
more transparent, accountable, and sustainable audit
system.