The Role of Artificial Intelligence in the Impact of Auditor Competence on Audit Quality: A Study Based on Auditor Perspectives

Abstract

This study aims to examine the effect of auditor competence on audit quality and the role of artificial intelligence in this relationship. While the integration of digitalization and artificial intelligence technologies into audit processes offers significant opportunities for improving audit quality, the interaction between these technologies and auditor competence has not yet been fully clarified. Accordingly, in this study, auditor competence was treated as the independent variable, audit quality as the dependent variable, and artificial intelligence as the moderator variable. The study was conducted using quantitative research methods; data were collected via a survey and analyzed using Structural Equation Modeling (SEM). The findings reveal that auditor competence has a strong and positive effect on audit quality. It was determined that as auditors’ levels of knowledge, experience, professional education, and skills increase, audit quality also rises significantly. However, it was found that artificial intelligence does not have a significant moderating effect on the relationship between auditor competence and audit quality. Additionally, the results indicate that artificial intelligence does not have a direct, significant effect on audit quality. These findings suggest that the use of artificial intelligence is not yet sufficiently widespread or effective within the context of this study. Consequently, auditor competence is the primary determinant of audit quality, while artificial intelligence serves as a supportive tool. The study emphasizes the importance of developing human expertise and technology in a balanced manner in the field of auditing.

Keywords

• Auditor Competence
• Artificial Intelligence
• Audit Quality.

DENETÇİ YETKİNLİĞİNİN DENETİM KALİTESİNE ETKİSİNDE YAPAY ZEKÂNIN ROLÜ: DENETÇİ GÖRÜŞLERİ ÜZERİNE BİR ÇALIŞMA

Abstract

Bu çalışma, denetçi yetkinliğinin denetim kalitesi üzerindeki etkisini ve bu ilişkide yapay zekânın rolünü incelemeyi amaçlamaktadır. Dijitalleşme ve yapay zekâ teknolojilerinin denetim süreçlerine entegrasyonu, denetim kalitesinin artırılmasında önemli fırsatlar sunmakla birlikte, denetçi yetkinliği ile olan etkileşimi henüz tam olarak açıklığa kavuşmamıştır. Bu doğrultuda araştırmada, denetçi yetkinliği bağımsız değişken, denetim kalitesi bağımlı değişken ve yapay zekâ ise moderatör değişken olarak ele alınmıştır. Çalışma nicel araştırma yöntemiyle gerçekleştirilmiş olup veriler anket tekniğiyle toplanmış ve Yapısal Eşitlik Modeli (YEM) kullanılarak analiz edilmiştir. Elde edilen bulgular, denetçi yetkinliğinin denetim kalitesi üzerinde güçlü ve pozitif bir etkiye sahip olduğunu ortaya koymaktadır. Denetçilerin bilgi, deneyim, mesleki eğitim ve beceri düzeyleri arttıkça denetim kalitesinin de önemli ölçüde yükseldiği belirlenmiştir. Buna karşın, yapay zekânın denetçi yetkinliği ile denetim kalitesi arasındaki ilişkide anlamlı bir moderatör etkisinin bulunmadığı tespit edilmiştir. Ayrıca yapay zekânın denetim kalitesi üzerinde doğrudan anlamlı bir etkisi olmadığı da sonuçlar arasında yer almaktadır. Bu bulgular, araştırmanın gerçekleştirildiği bağlamda yapay zekâ kullanımının henüz yeterince yaygın ve etkin olmadığını göstermektedir. Sonuç olarak, denetim kalitesinin artırılmasında temel belirleyici unsurun denetçi yetkinliği olduğu, yapay zekânın ise destekleyici bir araç olarak değerlendirilmesi gerektiği ortaya konulmuştur. Çalışma, denetim alanında insan yetkinliği ile teknolojinin dengeli bir şekilde geliştirilmesinin önemine vurgu yapmaktadır.

Keywords

• Denetçi Yetkinliği
• Yapay Zeka
• Denetim Kalitesi.

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