Presenting a model to determine the influence of auditors' behavioral components on the type of their comments in audit reports by relying on artificial intelligence technology

Subject Areas :

parvin karimi ¹ , ََAmirreza Keyghobadi ² , Seifollah Tabrizi Koohikhili ³

1 - Department of Accounting, ACC, Faculty of Economy and Accounting, Islamic Azad University, Tehran. Iran
2 - Department of Industrial management, ct.C, Islamic Azad University, Tehran. Iran. Coeeesponding Author
3 - department of Accounting, Islamic Azad University, Tehran, Iran.

Received: 2025-02-22 Accepted : 2025-04-16 Published : 2025-07-08

Keywords: Auditors' Behavioral Components, Audit Report Opinion, Artificial Intelligence Technology,

Abstract :

Abstract

نویسنده مسئول ، جناب دکتر امیررضا کیقبادی، استادیار- دانشگاه آزاد واحد تهران[e-mail]

                

ORCID : 0000-000217717257

 

=====================================================================================پروین کریمی      دانشجو     شماره دانشجویی 400101301004

[e-mail]              https://orcid.org/0000-0002-6975-587X

tel: [phone]

 

 

Abstract

The integration of artificial intelligence (AI) into the audit opinion model significantly enhances the reliability of financial reports. AI algorithms are capable of identifying errors, anomalies, and potential fraudulent activities that may be overlooked during manual inspections. This increased precision in audit findings improves audit outcomes and boosts shareholder confidence. The primary objective of this research is to propose a model for determining the impact of auditors' behavioral components on their opinions in audit reports, relying on AI technology. The statistical population of this study is examined in two parts. The qualitative section includes experts from the Audit Organization, who were interviewed to screen and identify behavioral components. This section involved interviews with 15 experts from the Audit Organization. The second part of the statistical population includes all auditors from the Audit Organization and independent audit firms. Based on the investigations, the number of auditors in the Audit Organization in 2022 was 191, and the number of independent audit firms was 208, each with at least three auditors. A total of 261 auditors were selected as the sample using simple random sampling. The results indicate that the research model successfully achieved its main objectives, namely identifying the impact of behavioral components and audit quality on audit opinions. The coefficients obtained from structural equations demonstrate the significant influence of these variables on audit outcomes. Characteristics such as appropriate evaluation of internal controls, professional knowledge, and auditors' flexibility were identified as the most effective factors influencing audit opinions.

 

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