The impact of artificial intelligence in auditing: a case study of the big four audit firms and their degree of adoption of various intelligent tools

Petretto, Federico (A.A. 2023/2024) The impact of artificial intelligence in auditing: a case study of the big four audit firms and their degree of adoption of various intelligent tools. Tesi di Laurea in Financial analysis, Luiss Guido Carli, relatore Francesco Legrottaglie, pp. 61. [Master's Degree Thesis]

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Abstract/Index

Introduction to legal audit. Purpose, history and principles of statutory audit. Audit process. Audit procedures. Statutory audit market: size and quality. Organizational structure of audit firms. Artificial intelligence analysis. AI definitions. Development and AI market in Italy. AI tech solutions. Blockchain technology: key features. Labour market and AI: benefits and threats. Digital revolution in auditing. Technological developments in auditing. How auditing procedures are changing. Industry 4.0 and blockchain: how auditing activities are changing. Robotic process automation (RPA): how auditing activities are changing. Generative AI: how auditing activities are changing. Case study: how large audit companies (big four) are changing their approach through AI. Deloitte. Ernst and Young (EY). KPMG. PricewaterhouseCoopers (PwC). Has the quality of the audit improved?

References

Bibliografia: pp. 57-61.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Strategic Management (LM-77)
Chair: Financial analysis
Thesis Supervisor: Legrottaglie, Francesco
Thesis Co-Supervisor: Di Lazzaro, Fabrizio
Academic Year: 2023/2024
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 22 May 2025 12:52
Last Modified: 22 May 2025 12:52
URI: https://tesi.luiss.it/id/eprint/42208

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