AUDITOR 4.0: THE HYBRID AUDITOR - INTEGRATING ARTIFICIAL INTELLIGENCE, PROFESSIONAL JUDGMENT AND ETHICAL ACCOUNTABILITY

Alexandra-Gabriela Marina, Daria Maria Sitea and Ioana Andreea Bogoslov
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Alexandra-Gabriela Marina: Lucian Blaga University of Sibiu
Daria Maria Sitea: Lucian Blaga University of Sibiu
Ioana Andreea Bogoslov: Lucian Blaga University of Sibiu

Revista Economica, 2025, vol. 77, issue 2, 61-77

Abstract: The auditor profession is currently undergoing its most significant transformation, evolving into Auditor 4.0 through the extensive incorporation of AI and ML. This paper provides a conceptual-exploratory investigation into this paradigm shift, moving the practice from traditional, sample-based, retrospective verification toward full-population testing, continuous auditing and proactive risk management. Our analysis addresses four critical objectives for navigating the digital age of assurance. First, we look at how AI technologies, such as predictive analytics and continuous monitoring, significantly improve audit quality by broadening the audit scope, making it more efficient and enhancing the ability to detect material misstatements and fraud (O1). Second, the study examines how the auditor s role has evolved into the Auditor 4.0 - "Hybrid Auditor", explaining that new technical skills (such as data science and algorithmic understanding) and a higher level of professional skepticism are needed in AI-enabled environments (O2). Third, we examine the complex world of governance and ethics, focusing on the "black box" problem, algorithmic bias, data integrity, transparency and accountability (O3). We suggest ways to reduce these risks and ensure AI is used responsibly while upholding the profession s core values of honesty and independence. Finally, we identify the main technical, organizational, cultural and regulatory obstacles to AI adoption. We also suggest structured pathways and implementation frameworks to ensure these tools are successfully integrated into the global profession (O4). This paper provides an essential framework for auditors, companies and regulators to leverage AI s capabilities while maintaining public confidence in the accuracy and integrity of financial reporting.

Keywords: artificial intelligence; audit quality; continuous auditing; Auditor 4.0; ethical challenges; digital transformation (search for similar items in EconPapers)
JEL-codes: M00 M40 M42 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:blg:reveco:v:77:y:2025:i:2:p:61-77

DOI: 10.56043/reveco-2025-0014

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