From Checklists to Algorithms: Historical Trajectories and the Transformative Role of Artificial Intelligence in Auditing
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Abstract
This conceptual study explores the historical evolution of auditing and evaluates the disruptive potential of artificial intelligence (AI) in reshaping core audit structures. Using institutional theory and models of technological disruption, it maps critical phases in audit development and identifies AI's impact across five domains: audit quality, efficiency, ethics, governance, and regulatory responsiveness. The study formulates theoretical propositions to clarify both opportunities and risks of AI integration. Findings suggest a historical pattern of reactive adaptation in auditing, with implications for ethics and competence development. The research offers practical and regulatory guidance and contributes original insights into the intersection of AI and Shariah-compliant audit systems.
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