Under the Hood: AI and the future of auditing

In this episode of Under the Hood, former Accountants Daily journalist Emma Partis is joined by Elenie Carey, chief technology officer of audit and assurance at KPMG Australia, to discuss how AI is reshaping auditing, facilitating deeper data analysis, and enhancing audit quality, all while reinforcing the importance of human judgement. Tune in to hear more about: How AI is allowing auditors to move beyond sampling to analyse entire data populations. The importance of human judgement and professional scepticism in an AI-enabled audit. The frameworks firms need for responsible AI adoption.The impact that AI is having on changing the skills auditors and junior professionals need to succeed. What the next 10 years look like for the audit profession in the context of AI, agentic workflows, and emerging technologies.