Artificial intelligence's use in external auditing: Evidence from systematic literature review

This study examines artificial intelligence (AI) in external auditing by synthesizing existing evidence, clarifying key concepts, identifying theoretical and methodological gaps, and outlining future research directions.  A systematic literature review and bibliometric analysis were conducted on 130 peer-reviewed articles retrieved from Scopus and Web of Science databases. The review followed the PRISMA 2020 guidelines, while VOSviewer was used to map research trends, and thematic clusters. Research on AI in auditing has grown substantially, with the United States, China, and the United Kingdom leading scholarly contributions. The analysis identified three dominant research streams: machine learning and fraud detection, audit analytics and big data, and AI adoption and governance. Commonly applied AI techniques include machine learning, neural networks, natural language processing, robotic process automation, and expert systems. The study suggested that AI enhances fraud detection, risk assessment, and audit quality, while raising concerns regarding algorithmic bias, transparency, and professional skepticism. The study develops an integrated framework linking AI applications to audit quality and provides a research agenda to guide future inquiry. The findings offer practical insights for auditors, regulators, and organizations seeking to implement AI responsibly and effectively in audit processes.