SYSTEMATIC LITERATURE REVIEW : Relevansi Kode Etik Profesi Auditor di Era Artificial Intelligence

Maharani Titania, . (2025) SYSTEMATIC LITERATURE REVIEW : Relevansi Kode Etik Profesi Auditor di Era Artificial Intelligence. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The increasing adoption of Artificial Intelligence in auditing is driven by the growing complexity and volume of corporate data, which exceed the capacity of traditional audit approaches. While AI enhances analytical efficiency and supports audit decision-making, its use also introduces ethical challenges, including limited algorithmic transparency, technological bias, data confidentiality risks, and ambiguity in auditor accountability. This study employs a SLR with a deontological perspective to examine the continued relevance of the five IESBA ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behavior) in AI-supported auditing practices. The findings indicate that these ethical principles remain normatively relevant and continue to serve as the ethical foundation of the auditing profession. However, their application becomes increasingly ambiguous in the context of AI-enabled audits, highlighting the need for clearer operational guidance, enhanced technological competence, and reinforced professional judgment over automated outputs. Furthermore, the absence of explicit regulatory frameworks governing AI use in auditing intensifies uncertainty regarding auditor responsibility and accountability. This study concludes that the IESBA Code of Ethics does not require a replacement of its fundamental principles, but rather an operational clarification and stronger regulatory support to ensure ethical, accountable, and trustworthy auditing practices in the digital era.

Item Type:	Thesis (Skripsi)
Additional Information:	[No.Panggil: 2210112217] [Pembimbing: Andy Setiawan] [Penguji 1: Anda Dwiharyadi] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords:	Artificial Intelligence in Auditing, IESBA Code of Ethics, Auditor Accountability, Professional Ethics
Subjects:	B Philosophy. Psychology. Religion > BJ Ethics H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	MAHARANI TITANIA
Date Deposited:	17 Mar 2026 02:59
Last Modified:	17 Mar 2026 02:59
URI:	http://repository.upnvj.ac.id/id/eprint/41918

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