Students' Perceptions of Artificial Intelligence in Their Future Audit Careers: A Descriptive Quantitative Analysis

Abstract

The integration of artificial intelligence into the  field of auditing is a major development that is redefining the profession's  prospects and will profoundly influence the next generation of auditors. While much research focuses on the experience of  practicing professionals, few studies have examined how future  auditors perceive these technological changes and how this might affect their future careers. This descriptive quantitative  research analyses the perceptions of 320 master's students in accounting and auditing regarding the role of AI in their professional future. Using a structured  questionnaire and gender-based quota sampling, the study analyses how students perceive  AI as a threat or an opportunity, their vision of the evolving professional role, and how prepared they are for technological changes. The descriptive results show  nuanced perceptions: students recognize the potential gains in efficiency, while  acknowledging the limitations and challenges that AI can pose to established auditing practices. The analysis also reveals varying  levels of technological anxiety and preparedness depending on profiles, providing useful insights for  rethinking training programmes and teaching practices. This study therefore provides new insights into how the next generation of auditors envisions their future in a professional environment enriched by AI and provides valuable insights for academic institutions and professional organizations.