首页|Reports Outline Artificial Intelligence Study Results from University of Airlangga (Artificial Intelligence and Philosophy of Humanism in Auditor Perceptions)
Reports Outline Artificial Intelligence Study Results from University of Airlangga (Artificial Intelligence and Philosophy of Humanism in Auditor Perceptions)
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Investigators publish new report on artificial intelligence. According to news originating from East Java, Indonesia, by NewsRx correspondents, research stated, “This study aims to interpret the humanistic thinking of Chinese philosopher Confu-cius on the activity of integrating Artificial Intelligence (AI) into the process of au-diting financial statements.” The news journalists obtained a quote from the research from University of Airlangga: “The qualitativeinterpretive method was used for re-search purposes through in-depth interview techniques which were addressed to informants from audit firms that had used AI. The validity of the information was tested using triangulation of data sources from different audit firm informants. The main findings show that as humans who have cognitive, moral and ethical abilities, auditors can collaborate with AI without worrying that the existence of this profes-sion will be completely replaced by AI. However, excessive integration and tend to rely on auditors should be aware of so that high-tech assisted audit objectives such as AI work in harmony without eliminating the auditor’s humanism such as skepticism and professional judgment that AI does not have. Social and ethical issues are chal-lenges in the use of AI and solutions will continue to be sought.”
University of AirlanggaEast JavaIndonesiaArtificial IntelligenceEmerging TechnologiesMachine Learning
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