AI is everywhere, but how should auditors and financial statement preparers evaluate the results produced by these tools? This session examines the real-world audit implications of AI, focusing on evidence, reliability, bias, governance, ethics, and the question that remains at the heart of every audit: “How do we know?”
Course ID: AITA
AI and the Audit: Applying Professional Skepticism in a Changing Environment
Learning Objectives
Upon completion of this course, participants will be able to:
- Estimate how artificial intelligence affects audit evidence, risk assessment, professional skepticism, and internal controls
- Identify how to determine appropriate audit considerations in a U.S. GAAS audit environment.
Major Topics
- AI and audit evidence
- AI and risk assessment
- Professional skepticism and bias
- Auditing entities that use AI
- Governance and transparency considerations
- Ethical and confidentiality risks
- Practical auditor and management considerations
Who Should Attend
Auditors and those in industry who interact with auditors.
Fields of Study
AuditingPrerequisites
None