Artificial intelligence has existed as a concept for a long time, but developments in the field have accelerated dramatically in recent years as more AI-based systems are available, both for private individuals and for companies. Previous research shows clear indications that AI is continuously gaining a larger role within auditing. Several researchers mention a rapid implementation of numerous new systems, while more and more tasks are disappearing or being automated through the new technology.

This study focuses on highlighting and explaining the underlying factors behind auditors’ reluctance to use AI as a work tool. The study is conducted qualitatively through ten interviews with auditors of different backgrounds, competencies, and levels of experience. The collected data is then analyzed using theory primarily focused on user acceptance of technology.

It is evident that AI is already used in auditing today. It still consists mainly of optional systems that assist auditors in their work rather than replacing them. Information about the factors that cause auditors to refrain from using AI is highly important due to the significant investments companies are making to enable successful AI implementation.