ارائه الگوی کیفیت حسابرسی مبتنی بر هوش مصنوعی در محیط حسابرسی ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری ،گروه حسابداری،واحد علوم و تحقیقات ،دانشگاه آزاد اسلامی،تهران ،ایران

2 گروه حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران

3 گروه حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران

4 گروه مدیریت، واحد تهران شرق، دانشگاه آزاد اسلامی، تهران ،ایران

چکیده

موضوع و هدف مقاله:امروزه هوش مصنوعی به‌عنوان یکی از فناوری‌های نوظهور، تأثیر بسزایی بر حرفه حسابرسی دارد و می‌تواند به بهبود کیفیت حسابرسی منجر شود. هدف این پژوهش، طراحی الگوی کیفیت حسابرسی مبتنی بر هوش مصنوعی در محیط حسابرسی ایران است.
روش پژوهش: این مطالعه، با بهره‌گیری از روش تحقیق کیفی و رویکرد نظریه‌پردازی داده‌بنیاد، ابتدا عوامل مؤثر بر کیفیت حسابرسی شناسایی شده و سپس نقش فناوری‌های هوش مصنوعی در بهبود این عوامل مورد بررسی قرار گرفته است. داده‌های پژوهش از طریق مصاحبه‌های عمیق با خبرگان حوزه حسابرسی و فناوری اطلاعات گردآوری شده و با استفاده از کدگذاری باز، محوری و گزینشی تحلیل گردیده‌اند.
یافته های پژوهش: بر اساس یافته‌های پژوهش، الگویی مفهومی ارائه شده که به حسابرسان و نهادهای نظارتی در ایران کمک می‌کند تا با بهره‌گیری از ظرفیت‌های هوش مصنوعی، کیفیت حسابرسی را بهبود بخشند، و ضمن شناخت فرصت ها و چالش های فراروی حرفه حسابرسی در محیط ایران و مؤلفه های مؤثر بر آن ضرروت استفاده از هوش مصنوعی را در جهت توسعه کیفیت گزارش حسابرسی های خود مورد توجه قرار دهند.
نتیجه گیری، اصالت و افزوده آن به دانش: نتایج تحقیق نشان می‌دهد که استفاده از هوش مصنوعی در فرایندهای حسابرسی، از طریق افزایش دقت، کاهش ریسک تقلب، بهبود کشف ناهنجاری‌ها و تسریع تحلیل داده‌ها، تأثیر مثبتی بر کیفیت حسابرسی دارد. همچنین، چالش‌هایی مانند هزینه‌های پیاده‌سازی، مقاومت در برابر تغییر و نیاز به آموزش متخصصان، به‌عنوان موانع اصلی شناسایی شدند.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Providing an AI-based audit quality model in the audit environment of Iran.

نویسندگان [English]

  • yasaman khosravi 1
  • nemat rostami mazouie 2
  • hosein badie 3
  • fatemeh samadi 4
1 PhD Student, Accounting Department, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 . Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran,
3 Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
4 Department of Management, Tehran East Branch, Islamic Azad University, Tehran, Iran
چکیده [English]

Purpose:Today, artificial intelligence (AI), as one of the emerging technologies, has a significant impact on the auditing profession and can lead to improved audit quality. The purpose of this study is to design an AI-based audit quality model within the auditing environment of Iran.
Research Method: In this regard, using a qualitative research method and a grounded theory approach, the factors affecting audit quality were first identified, and then the role of AI technologies in enhancing these factors was examined. The research data were collected through in-depth interviews with experts in the fields of auditing and information technology and were analyzed using open, axial, and selective coding.
Finding:Based on the research findings, a conceptual model has been proposed to assist auditors and regulatory bodies in Iran in leveraging AI capabilities to enhance audit quality,Recognizing the opportunities and challenges facing the auditing profession in Iran and the influencing factors, auditors should consider the necessity of using artificial intelligence to enhance the quality of their audit reports.
Conclusion,Originality and its Addition to Knowledge:The results of the study indicate that the use of AI in auditing processes positively affects audit quality by increasing accuracy, reducing fraud risk, improving anomaly detection, and accelerating data analysis. Moreover, challenges such as implementation costs, resistance to change, and the need for specialist training were identified as the main obstacles.

کلیدواژه‌ها [English]

  • Artificial Intelligence
  • Audit Quality
  • Auditing environment

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