ARTIFICIAL INTELLIGENCE AND THE FUTURE OF AUDITING: A STRUCTURATION PERSPECTIVE

Author:
  • CDCa Dr Mala Dani
    Ca Dr Mala Dani
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Abstract
This paper explores the transformative impact of Artificial Intelligence (AI) on modern auditing practices through the lens of Anthony Giddens’ Structuration Theory. The study aims to understand how AI reshapes not only the technical aspects of auditing but also the underlying social structures, professional roles, and behavioral norms within audit firms. Far from being mere automation tools, AI-powered technologies act as catalysts for broader systemic change. They influence how audits are planned, executed, and reviewed, while simultaneously altering decision-making processes, accountability frameworks, and the exercise of professional judgment. By analyzing existing research and literature, this paper highlights the dynamic interplay between human auditors and AI systems. It illustrates how auditors do not passively adopt technology but actively engage with and reshape it, thus co-constructing new auditing realities. This socio-technical evolution challenges traditional notions of audit independence, ethical responsibility, and trust. Furthermore, the study reveals that the successful integration of AI into auditing requires more than technological adoption. It demands a cultural and structural shift within organizations—encompassing ethical considerations, regulatory adjustments, and redefined professional values. The findings suggest that AI, while powerful, must be implemented thoughtfully to preserve the integrity and public trust central to the auditing profession.

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