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During the recent year of 2023 Artificial Intelligence (AI) have been a major talking point and subject matter where the question is how AI implementation in certain areas can affect the current society. Whilst many jobs and industries already have experienced major changes and digital advancements, auditing have not changed as much in the recent time. Auditing is seen as an important role in society ensuring that companies and other entities follows laws and regulations when conducting business. With the possible implementation of AI in auditing the question is how it will affect the legitimacy of the audit and the audit process. The purpose of this study aims to explore from the auditor’s viewpoint how AI might affect auditing in the near time and future. To get a better understanding and identify the areas and factors in auditing that might be changed and affected the most.

The study used a qualitative method and interviewed auditors working at different audit firms in Sweden. Where the auditors where asked questions of which their own thoughts and viewpoints surfaced. When conducting this study, on one hand it became clear that AI in auditing is seen as positive thing, where the participants acknowledged the analytical capabilities of AI and how it can make the auditing process more effective and precise at the same time. Leading to the possible change in audit classifications and the replacements of certain work tasks in the future. Auditors of the study also exhibited a certain level of distrust towards AI currently, even though they see it as a possible addition to the field in the near future. 

The result of this study derived from the interviews is the findings of four themes where AI implementation affects auditing and its legitimacy. These themes are Scoping, Laws and Regulation, Competencies and Distrust. The findings of this study can contribute to better understand the factors and areas affected if AI implementation in auditing is conducted and how the legitimacy of the audit is affected.