What is Audit Evidence

The theme of artificial intelligence has sparked significant discussion and interest across all fields, and auditing is no exception. Therefore, this study aims to assess the perceptions of auditing professionals regarding the influence of artificial intelligence in auditing. For this, interviews were conducted with 14 auditing professionals. The results demonstrate that despite the current limited presence of artificial intelligence in auditing, there is a perception that its implementation will be inevitable. It is also concluded that the primary effect of using artificial intelligence in auditing is enhancing audit process efficiency. This study allows the authors to foresee the paradigm shift in auditing, constituting an essential contribution to academia, but essentially, to professional auditing bodies, in defining their change strategy.