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  • Photo du rédacteurHélène Dufour

The Divergence of Auditors’ Stated Risk Assessments to Clients’ Use of AI

This study explores how AI affects auditors' judgments on complex estimates. It finds that when clients use AI for estimates, auditors' planned responses don't match their risk assessments. Auditors tend to plan less (more) work if AI-generated estimates were more (less) accurate previously, potentially posing concerns about audit effectiveness due to automation bias.

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