Transforming the Audit: A Systematic Review of RPA, Zapier, and AI Adoption in External Auditing Practices | ||
| مجلة الإبـداع المحاسبي | ||
| Article 5, Volume 2, Issue 1, June 2025, Pages 47-82 PDF (1.24 M) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/mbs.2025.431793 | ||
| Author | ||
| Nisreen Mohammed Said Almaleeh* | ||
| Associate professor in the Accounting Department, Faculty of Commerce, Menofia University Amr Shaaban Rasmy Ahmed Albakly Academic Researcher Faculty of Commerce, Menoufia University | ||
| Abstract | ||
| External auditing is undergoing a technological transformation as firms adopt automation tools to improve efficiency and audit quality. This literature review critically examines global research on audit automation tools, comparing Robotic Process Automation (RPA), no-code automation platforms (exemplified by Zapier), and AI-based platforms in the context of external audit tasks. It evaluates their effectiveness and limitations particularly for small and mid-sized audit firms—drawing on recent studies, surveys, and audit standards. The review reveals that while large audit firms have invested heavily in automation technologies, small and midsize practices face unique adoption challenges including cost constraints, technical expertise gaps, and integration difficulties. The paper analyzes how these technologies align with established audit frameworks and identifies specific audit tasks suitable for automation. Key findings indicate that properly implemented automation tends to enhance audit quality while improving efficiency, though human judgment remains essential for complex audit areas. The review concludes by identifying significant research gaps, including the need for more studies on small firm implementation, empirical measurement of automation's impact on audit quality, and the evolution of standards to accommodate emerging technologies. This comprehensive analysis provides valuable insights for practitioners, researchers, and standard-setters navigating the rapidly evolving landscape of audit automation. | ||
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