Navigating Professional Skepticism in the Age of AI: Insights from Junior Auditors in Sweden

Sammanfattning

Professional skepticism is a core requirement in auditing, and how it is exercised in practice is increasingly shaped by artificial intelligence (AI). This study examines how junior auditors, in Sweden, perceive the impact of AI-assisted tools on their professional skepticism as AI is gradually integrated into audit work.Data were collected through semi-structured interviews and written responses from seven junior auditors across firms. The findings suggest that AI redirects rather than replaces skeptical engagement. Automation bias, opacity in AI outputs, and concerns about the gradual displacement of independent thinking were all present in the data. Firm culture emerged as a key factor: where firms actively reinforced questioning, auditors felt confident challenging AI outputs; where guidance was limited to onboarding, individual disposition became the determining factor.The study contributes in three ways. Empirically, it provides field data from junior auditors in Sweden, a group largely absent from existing research, captured at a time when regulation on the use of AI in auditing is still developing. Theoretically, it combines ISA 200's definition of skepticism, Hurtt's (2010) characteristics, and a developmental view of how skepticism forms over time, identifying where established frameworks reach their limits. Practically, the findings indicate that updated standards are necessary but not sufficient: firm-level reinforcement shapes whether junior auditors develop genuine professional judgment or gradually defer to the tool.