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INTERNATIONAL JOURNAL OF GLOBAL RESEARCH INNOVATIONS & TECHNOLOGY (IJGRIT) [ Vol. 4 | No. 2 | April - June, 2026 ]

Observance, Authority and Credibility of Auditors in the AI Powered Audit Processes

Prin. (Dr.) Ajay Bhamare

Purpose: To examine the transformative impact of artificial intelligence on three dimensions: (1) auditors’ observance, such as professional apprehension and decision-making; (2) authority, such as task allocation, human-AI collaboration, and accountability; and (3) credibility, which includes audit quality, stakeholder trust, and professional relevance. Data and Design: Main contemporary empirical and qualitative research conducted during 2015–2026 has been selected to examine the artificial intelligence transformative impact Findings: Artificial intelligence automates daily routine tasks; therefore, auditors can focus on related party transactions and major decision-making functions. However, these changes bring novel challenges, such as the aversion of algorithms and the explainability of AI, which require institutional, cognizable, and authoritative interventions. Implication: The AI-enabled audit process cannot replace human auditors but enriches their job roles, requiring them to be more technological experts, critical problem solvers, and adaptive professional judgment. Finally, their credibility relies on the ability to capitalize on AI's capabilities while preserving irreducible human elements, ethical judgement, and stakeholder trust.

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