Reconstructing Auditing Education in the Age of Artificial Intelligence: Developing Auditor Competencies for Human–AI Collaborative Environments

Abstract

The increasing use of artificial intelligence (AI) in audit practice is changing the nature of audit work and raising new questions about how universities should prepare future auditors. Recent developments in generative AI, machine learning, and data analytics have enabled audit firms to automate a growing range of activities, including data extraction, document analysis, and risk identification. However, these technological developments do not simply replace existing audit procedures; they also alter the knowledge, skills, and professional capabilities required of auditors. This study examines how AI-driven changes in audit practice influence undergraduate auditing education. Although previous discussions have highlighted the importance of digital skills in accounting education, less attention has been paid to how AI reshapes the broader competency framework of future auditors. In particular, the challenge is not merely whether students can use technological tools, but whether they can integrate technology with audit evidence evaluation, professional judgment, and ethical decision-making.