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Applications, Issues and Challenges of ChatGPT in the Auditing Field

Kerun He


ChatGPT, as an emerging product of natural language processing, brings opportunities as well as certain challenges to the auditing
industry as well as related practitioners. ChatGPT has processing advantages in the areas of assisted writing and editing, automatic summarisation and categorisation, which can promote the development of auditing to a certain extent. However, ChatGPT itself also has certain
defects, which put forward new requirements on the ability of auditing practitioners. This paper analyses how ChatGPT can be applied to
auditing, which includes both structured data processing and unstructured data processing, and explains in detail the problems that exist in
the application of ChatGPT in these two areas, and finally points out the challenges that the emergence of the model poses to the auditing industry as well as to auditing practitioners, and puts forward a number of suggestions to deal with them.


Auditing; ChatGPT; Data analysis

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DOI: http://dx.doi.org/10.18686/fm.v9i2.12465