Factors Influencing Audit Judgment: Artificial Intelligence, Professional Skepticism and Compliance Pressure

Abstract

The rapid integration of artificial intelligence (AI) into audit practices, increasing expectations for professional skepticism, and growing obedience pressure from clients, superiors, and regulators have significantly influenced the way auditors exercise audit judgment. In today’s complex business environment, audit judgment has become a critical determinant of audit quality, as auditors must evaluate large volumes of data while maintaining independence and objectivity. This study aims to examine and analyze the influence of AI, professional skepticism, and obedience pressure on auditors’ audit judgment. A qualitative research design was employed using a systematic literature review approach. Data were collected and analyzed from relevant auditing theories, professional standards, regulatory frameworks, and prior empirical studies. The findings indicate that AI functions as a supportive tool that enhances auditors’ access to relevant, reliable, and timely information, thereby improving the effectiveness and accuracy of audit decisions. Professional skepticism strengthens auditors’ critical thinking, prudence, and objectivity in evaluating audit evidence. However, obedience pressure may negatively affect audit judgment by encouraging compliance-oriented behavior that compromises professional independence. The study emphasizes the importance of balancing technological support, ethical values, and resistance to undue pressure to ensure high-quality audit judgments.