Hiroshi Taki Ph.D.,

​

Ritsumeikan University, Japan

Professor

■ Title

How can AI Audit affect Auditors’ Responsibility ?

​

■ Abstract

Looking at the transparency reports of major audit firms in recent years, it seems that they have already developed machine learning audit tools and introduced them to audit jobs.

​

However, for machine learning such as deep learning, the judgment process is a black box, and not only is the basis for the judgment unclear, but it is also difficult to clarify the cause of the judgment error.

​

In this lecture, I would like to unravel the legal responsibilities of auditors in audits using AI from the ideal collaborative relationship between AI and humans.