LIYANTO, David Giovanni (2024) EXPLORING THE IMPACT OF GENERATIVE AI TECHNOLOGY ON ELEVATING THE QUALITY AND COMPREHENSIVENESS OF AUDIT REPORTS: A COMPREHENSIVE ANALYSIS OF ITS APPLICATION WITHIN THE FRAMEWORK OF EU ACCOUNTING STANDARDS AND CSRD IN THE NEXT 10 YEARS. Undergraduate thesis, UNDIP: Fakultas Ekonomika dan Bisnis.

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Abstract

As time goes by, technology involves in transforming companies, this results in
forcing auditing procedures adapt to include new instruments one of the is
Generative Artificial Intelligence (AI) Technology. The purpose of this research
project is to Explore how Generative AI Technology , assist in improving audit
report standards in the context of EU accounting laws, such as the Corporate
Sustainability Reporting Directive (CSRD). We are going to dive into how
Generative Ai Technology's ability to surpass the existing EU criteria in terms of
producing comprehensive narratives, offering wise counsel, and carrying out risk
assessments. The study is going to be qualitative which involves interviewing
people who are familiar with Audit Procedures, Generative AI Technology, EU
Accounting Standards, and CSRD which involves Lectures which are ex Auditors
and even people who are currently occupied as Professional Auditors. Another
method which is going to be involved is collecting data from AI responses to a
prompt which involves the latest Generative AI Technology and not to forget the
uses of few literature reviews. The author aspires to evaluate the application,
efficiency, and compliance of generative AI in auditing processes, focusing
attention on both the benefits and challenges it brings. This investigation works
towards confirming Generative AI Technology application in professional contexts
and explores wider development for upholding fair and uniform auditing
procedures throughout Europe in a time when digital solutions are becoming more
prevalent.

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