20.500.12556/DKUM-99031 Auditor’s professional judgement and the emergence of artificial intelligence in external auditing Advanced technological innovation has become a defining feature of modern auditing, gradually transforming auditing procedures. The increasing adoption of technological tools (i.e., robotic process automation, data analytics etc.) is reshaping auditors’ decision-making processes, generating both significant benefits and notable risks for auditors and the auditing profession. This paper examines the growing role of technology, specifically artificial intelligence, within the auditing profession, with particular emphasis on its strengths and associated limitations, and the implications for auditors’ professional judgement. It briefly reviews auditing pronouncements regarding the use of technology in contemporary audit practice. Furthermore, the paper analyses the key problems, challenges, and opportunities auditors face when exercising professional judgement in technology-enabled audits. The discussion considers the implications of using advanced technology in an audit for auditors and their professional judgement. Also, auditors’ responsibilities and accountability are considered. The paper concludes that while technological innovation offers substantial opportunities to enhance audit efficiency and effectiveness, auditors’ professional judgement and professional scepticism remain essential to ensuring reliable and high-quality audit outcomes. advanced technology auditor auditing artificial intelligence challenges professional judgement true false true Angleški jezik Angleški jezik Znanstveno delo 2026-07-27 12:38:44 2026-07-27 12:38:45 2026-07-28 03:08:38 0000-00-00 00:00:00 2026 0 0 Str. 803-818 0000-00-00 Zaloznikova NiDoloceno NiDoloceno 0000-00-00 0000-00-00 2026-07-04 657.6:004.8 283282435 286110723 10.18690/um.epf.7.2026.42 https://press.um.si/index.php/ump/sl/catalog/book/1126/chapter/1327 1 5a5a3b5b-89a7-11f1-872e-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=208650 RAZ_Tashkovski_Filip_2026.pdf RAZ_Tashkovski_Filip_2026.pdf 1 FA560BDA8A9C51A0464D0F2089008BC4 23fc1a2e9daa6db57f12c47d27e704f1c80119575b4f53b715f9f81947300443 6d0d2553-89a7-11f1-872e-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=208651 Ekonomsko-poslovna fakulteta 0 0 0