KECERDASAN BUATAN DAN KERANGKA REGULASI: STUDI DAMPAK TERHADAP PENINGKATAN KUALITAS AUDIT

Abstract

This study aims to examine the impact of the application of artificial intelligence (AI) on improving audit quality and analyze the role of the regulatory framework in supporting AI implementation in the audit field. The research focuses on the relationship between the use of AI technology, the regulatory framework that governs it, and the resulting audit quality. To achieve this objective, this study uses a qualitative approach using a literature review method of several relevant scientific articles discussing the application of AI, audit quality, and regulatory and ethical aspects in audit practice. The results show that artificial intelligence has significant potential to improve audit quality, particularly through increasing the accuracy of data analysis, expanding the scope of audit testing, and the accuracy in identifying and mitigating risks. The use of AI enables auditors to obtain more comprehensive audit evidence and supports more objective decision-making. However, the effectiveness of AI implementation in audit practice depends heavily on the clarity and adequacy of the regulatory framework, the auditor's competence in using the technology, and the oversight mechanisms for the use of AI-based systems. These findings confirm that the synergy between technological innovation and an adaptive and responsible regulatory framework is a key prerequisite for realizing quality, accountable, and trustworthy audit practices in the digital era.