{"id":"https://openalex.org/W7171663649","doi":"https://doi.org/10.20869/auditf/2026/183/016","title":"The Auditor Prepared for the Era of Artificial Intelligence: Competencies, Roles, and Implications for Professional Bodies","display_name":"The Auditor Prepared for the Era of Artificial Intelligence: Competencies, Roles, and Implications for Professional Bodies","publication_year":2026,"publication_date":"2026-07-28","ids":{"openalex":"https://openalex.org/W7171663649","doi":"https://doi.org/10.20869/auditf/2026/183/016"},"language":"en","primary_location":{"id":"doi:10.20869/auditf/2026/183/016","doi":"https://doi.org/10.20869/auditf/2026/183/016","is_oa":true,"landing_page_url":"https://doi.org/10.20869/auditf/2026/183/016","pdf_url":null,"source":{"id":"https://openalex.org/S4210179748","display_name":"Audit Financiar","issn_l":"1583-5812","issn":["1583-5812","1844-8801"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","erih-plus"],"host_organization":"https://openalex.org/P4310314582","host_organization_name":"Chamber of Financial Auditors of Romania","host_organization_lineage":["https://openalex.org/P4310314582"],"host_organization_lineage_names":["Chamber of Financial Auditors of Romania"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Audit Financiar","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W7171663649"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.20869/auditf/2026/183/016","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5099984189","display_name":"Elena Claudia Badea Florea","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I88491126","display_name":"Bucharest University of Economic Studies","ror":"https://ror.org/04yvncj21","country_code":"RO","type":"education","lineage":["https://openalex.org/I88491126"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Elena Claudia BADEA (FLOREA)","raw_affiliation_strings":["The Bucharest University of Economic Studies, Romania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Bucharest University of Economic Studies, Romania","institution_ids":["https://openalex.org/I88491126"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5111318654","display_name":"Andreea Larisa Olteanu","orcid":"https://orcid.org/0009-0007-5336-4077","observed_orcids":["https://orcid.org/0009-0007-5336-4077"]},"institutions":[{"id":"https://openalex.org/I88491126","display_name":"Bucharest University of Economic Studies","ror":"https://ror.org/04yvncj21","country_code":"RO","type":"education","lineage":["https://openalex.org/I88491126"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Andreea Larisa OLTEANU (BURCA)","raw_affiliation_strings":["Bucharest University of Economic Studies, Romania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bucharest University of Economic Studies, Romania","institution_ids":["https://openalex.org/I88491126"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5060863439","display_name":"Mariana Bunea","orcid":"https://orcid.org/0000-0003-2879-2065","observed_orcids":["https://orcid.org/0000-0003-2879-2065"]},"institutions":[{"id":"https://openalex.org/I88491126","display_name":"Bucharest University of Economic Studies","ror":"https://ror.org/04yvncj21","country_code":"RO","type":"education","lineage":["https://openalex.org/I88491126"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Mariana BUNEA","raw_affiliation_strings":["Bucharest University of Economic Studies, Romania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bucharest University of Economic Studies, Romania","institution_ids":["https://openalex.org/I88491126"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080446380","display_name":"Biljana Gruji\u0107","orcid":"https://orcid.org/0000-0003-2588-4888","observed_orcids":["https://orcid.org/0000-0003-2588-4888"]},"institutions":[{"id":"https://openalex.org/I4405263024","display_name":"Istra\u017eiva\u010dko-razvojni institut Tami\u0161 Pan\u010devo","ror":"https://ror.org/01f0gvj28","country_code":"RS","type":"facility","lineage":["https://openalex.org/I4405263024"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Biljana GRUJI\u0106 VU\u010cKOVSKI","raw_affiliation_strings":["Institute for Research and Development \u201cTami\u0161\u201d, Pan\u010devo, Serbia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute for Research and Development \u201cTami\u0161\u201d, Pan\u010devo, Serbia","institution_ids":["https://openalex.org/I4405263024"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"24","issue":"183","first_page":"527","last_page":"536"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.6523000001907349,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.6523000001907349,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.23510000109672546,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.06610000133514404,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/artificial-intelligence-in-auditing","display_name":"artificial intelligence in auditing","score":0.9399999976158142},{"id":"https://openalex.org/keywords/auditor-competence","display_name":"auditor competence","score":0.9940000176429749},{"id":"https://openalex.org/keywords/auditor-s-role","display_name":"auditor role","score":0.609000027179718},{"id":"https://openalex.org/keywords/esg-assurance","display_name":"ESG assurance","score":0.984000027179718},{"id":"https://openalex.org/keywords/financial-statement-audit","display_name":"financial statement audit","score":0.5099999904632568},{"id":"https://openalex.org/keywords/competency-framework","display_name":"competency framework","score":0.703000009059906},{"id":"https://openalex.org/keywords/professional-associations","display_name":"professional associations","score":0.7580000162124634},{"id":"https://openalex.org/keywords/continuing-professional-development","display_name":"continuing professional development","score":0.9929999709129333},{"id":"https://openalex.org/keywords/certification-requirements","display_name":"certification requirements","score":0.7080000042915344}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7669000029563904},{"id":"https://openalex.org/C46304622","wikidata":"https://www.wikidata.org/wiki/Q374814","display_name":"Certification","level":2,"score":0.6538000106811523},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.557699978351593},{"id":"https://openalex.org/C2778023277","wikidata":"https://www.wikidata.org/wiki/Q321703","display_name":"Premise","level":2,"score":0.5543000102043152},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.5299000144004822},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.49559998512268066},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4756999909877777},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4578000009059906},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.3977000117301941},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.37929999828338623},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.37299999594688416},{"id":"https://openalex.org/C134215751","wikidata":"https://www.wikidata.org/wiki/Q829080","display_name":"Professional association","level":2,"score":0.3720000088214874},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.3560999929904938},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.3449000120162964},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.3246000111103058},{"id":"https://openalex.org/C145434228","wikidata":"https://www.wikidata.org/wiki/Q16023913","display_name":"Professional certification (computer technology)","level":3,"score":0.3165000081062317},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.31450000405311584},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3111000061035156},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.302700012922287},{"id":"https://openalex.org/C2780530410","wikidata":"https://www.wikidata.org/wiki/Q18349222","display_name":"Credentialing","level":2,"score":0.2892000079154968},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.28130000829696655},{"id":"https://openalex.org/C2778426350","wikidata":"https://www.wikidata.org/wiki/Q7248066","display_name":"Professional conduct","level":2,"score":0.2782000005245209},{"id":"https://openalex.org/C51067260","wikidata":"https://www.wikidata.org/wiki/Q828812","display_name":"Professional development","level":2,"score":0.26570001244544983},{"id":"https://openalex.org/C2984259395","wikidata":"https://www.wikidata.org/wiki/Q2029911","display_name":"Professional services","level":2,"score":0.2637999951839447}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.20869/auditf/2026/183/016","doi":"https://doi.org/10.20869/auditf/2026/183/016","is_oa":true,"landing_page_url":"https://doi.org/10.20869/auditf/2026/183/016","pdf_url":null,"source":{"id":"https://openalex.org/S4210179748","display_name":"Audit Financiar","issn_l":"1583-5812","issn":["1583-5812","1844-8801"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","erih-plus"],"host_organization":"https://openalex.org/P4310314582","host_organization_name":"Chamber of Financial Auditors of Romania","host_organization_lineage":["https://openalex.org/P4310314582"],"host_organization_lineage_names":["Chamber of Financial Auditors of Romania"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Audit Financiar","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:87a33ef07ff54475a035905b95ea3e19","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/87a33ef07ff54475a035905b95ea3e19","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"Audit Financiar, Vol 24, Iss 3(183), Pp 527-536 (2026)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.20869/auditf/2026/183/016","doi":"https://doi.org/10.20869/auditf/2026/183/016","is_oa":true,"landing_page_url":"https://doi.org/10.20869/auditf/2026/183/016","pdf_url":null,"source":{"id":"https://openalex.org/S4210179748","display_name":"Audit Financiar","issn_l":"1583-5812","issn":["1583-5812","1844-8801"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["abdc-c","doaj","erih-plus"],"host_organization":"https://openalex.org/P4310314582","host_organization_name":"Chamber of Financial Auditors of Romania","host_organization_lineage":["https://openalex.org/P4310314582"],"host_organization_lineage_names":["Chamber of Financial Auditors of Romania"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Audit Financiar","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/systematic-review","display_name":"Systematic Review"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4406926331","https://openalex.org/W7166255547","https://openalex.org/W7215680623","https://openalex.org/W7125213306","https://openalex.org/W7169676340","https://openalex.org/W3104369429","https://openalex.org/W7108342021","https://openalex.org/W7125530656","https://openalex.org/W7220437040","https://openalex.org/W4400321209"],"abstract_inverted_index":{"Artificial":[0],"intelligence":[1],"(AI)":[2],"is":[3,23,37,129],"fundamentally":[4],"reshaping":[5,130],"the":[6,15,18,26,34,52,62,77,93,152,155,163,167],"auditing":[7],"profession,":[8],"challenging":[9],"traditional":[10,30],"competency":[11,160,173],"frameworks":[12],"and":[13,65,73,116,120,123,145,175,190],"redefining":[14],"scope":[16],"of":[17,55,80,114,147],"auditor\u2019s":[19],"role.":[20],"This":[21,95],"study":[22],"based":[24],"on":[25,126,151],"premise":[27],"that,":[28],"beyond":[29],"financial":[31,137],"audit":[32,43,59,139],"tasks,":[33],"contemporary":[35],"auditor":[36,87,131,164],"increasingly":[38],"expected":[39],"to":[40,42],"contribute":[41],"committee":[44,140],"governance,":[45],"sustainability":[46],"(ESG)":[47],"assurance,":[48],"as":[49,51],"well":[50],"direct":[53,180],"application":[54],"AI-based":[56],"tools":[57],"in":[58,68,92,112],"engagements.":[60],"Despite":[61],"growing":[63],"academic":[64],"professional":[66,177,183],"interest":[67],"AI":[69,128,148,168],"adoption,":[70],"a":[71,101],"comprehensive":[72],"integrated":[74,159],"framework":[75,161],"capturing":[76],"full":[78],"spectrum":[79],"AI-":[81],"related":[82],"competencies":[83,132],"required":[84],"across":[85,133],"all":[86],"roles":[88],"remains":[89],"insufficiently":[90],"developed":[91],"literature.":[94],"paper":[96],"addresses":[97],"this":[98],"gap":[99],"through":[100],"Structured":[102],"Literature":[103],"Review":[104],"(SLR)":[105],"that":[106],"examines":[107],"22":[108],"peer-reviewed":[109],"articles":[110],"indexed":[111],"Web":[113],"Science":[115],"published":[117],"between":[118],"2019":[119],"2025,":[121],"identifying":[122],"synthesizing":[124],"evidence":[125],"how":[127],"four":[134,176],"interconnected":[135],"roles:":[136],"auditor,":[138],"member,":[141],"ESG":[142],"assurance":[143],"provider,":[144],"user":[146],"tools.":[149],"Based":[150],"synthesized":[153],"evidence,":[154],"authors":[156],"propose":[157],"an":[158],"for":[162,166,182],"prepared":[165],"era,":[169],"structured":[170],"around":[171],"six":[172],"dimensions":[174],"roles,":[178],"with":[179],"implications":[181],"bodies,":[184],"Continuing":[185],"Professional":[186],"Development":[187],"(CPD)":[188],"programmes,":[189],"certification":[191],"requirements.":[192]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2026-07-30T00:00:00"}