This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.
With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.
The expanding adoption of artificial intelligence systems across high-impact sectors has catalyzed concerns regarding inherent biases and discrimination, leading to calls for greater transparency and accountability. Algorithm auditing has emerged as a pivotal method to assess fairness and mitigate risks in applied machine learning models. This systematic literature review comprehensively analyzes contemporary techniques for auditing the biases of black-box AI systems beyond traditional software testing approaches. An extensive search across technology, law, and social sciences publications identified 22 recent studies exemplifying innovations in quantitative benchmarking, model inspections, adversarial evaluations, and participatory engagements situated in applied contexts like clinical predictions, lending decisions, and employment screenings. A rigorous analytical lens spotlighted considerable limitations in current approaches, including predominant technical orientations divorced from lived realities, lack of transparent value deliberations, overwhelming reliance on one-shot assessments, scarce participation of affected communities, and limited corrective actions instituted in response to audits. At the same time, directions like subsidiarity analyses, human-cent
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