Artificial Intelligence in Auditing : The Case of the Portuguese Statutory Auditors

This article, through a questionnaire survey addressed to Statutory Auditors (SA) working in Portugal, aims to study which Artificial Intelligence (AI) technologies the SA are aware of, and how often they use them in audit work. In addition, it is intended to find out what importance the SA attribute to these technologies in the audit and, finally, to understand what the auditors’ opinion regarding the impact of the implementation of AI technologies in auditing is. The main conclusions indicate that the SA, although they are aware of several AI technologies, are very few who use them, and therefore the overwhelming number of respondents that never use any type of AI technologies. In addition, it was found that the SA recognize the importance and positive impact of using these technologies in carrying out the audit work.