The Use of Artificial Intelligence in the Audit Process of Small and Medium-Sized Audit firms

Sammanfattning

Artificial intelligence (AI) has become increasingly common in many professional fields, and auditing is no exception. As digital systems grow more advanced, auditors work with larger amounts of information and face higher demands for efficiency and accuracy. Small and medium-sized audit firms are also beginning to integrate AI tools into their daily work, although many are still in the early stages of development.This thesis examines how small and medium-sized audit firms use AI in the audit process and how auditors perceive its usefulness. By applying the Technology Acceptance Model (TAM2), the study explores how factors such as usefulness, ease of use, output quality and competence influence auditors’ willingness to work with AI. Through semi-structured interviews with auditors, the study provides insight into how AI supports daily tasks, how competence needs are changing and how efficiency is influenced when AI is introduced into audit work. The findings in the study show that AI is primarily used as support for information searches, document handling, and routine tasks, while more complex assessments still rely on professional judgement. Adoption varies depending on confidence in AI-generated output and the level of available training. Overall, the study illustrates how technology acceptance and competence shape the role of AI in small and medium-sized audit firms.