The Transformation of Auditor Professional Skepticism in Human–AI Collaborative Audit Environments
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The integration of Artificial Intelligence (AI) in modern auditing practices has transformed the way auditors perform analytical procedures and make professional judgments in digital assurance environments. This study aims to examine the influence of human–AI collaborative auditing on auditor professional skepticism and audit judgment quality. The research employed a quantitative explanatory approach with a cross-sectional survey design involving 48 auditors from several public accounting firms and corporate internal audit units in Indonesia selected using purposive sampling techniques. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings demonstrate that AI-assisted auditing positively enhances audit efficiency and data analysis capability; however, excessive reliance on AI recommendations may reduce auditors’ critical skepticism in evaluating audit evidence. In addition, digital audit competence was found to strengthen the effectiveness of human–AI collaboration in improving audit judgment quality. The study concludes that AI does not eliminate the role of auditors but reshapes professional skepticism into a more adaptive and technology-oriented competency. This research contributes to the growing literature on behavioral accounting and digital auditing, particularly regarding the interaction between auditors and artificial intelligence systems in emerging digital audit ecosystems.
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