From Inspector to Analyst: Auditors' Perceptions of Shifting Roles and Professional Identity in the Age of Artificial Intelligence

This study aims to explore the perceptions of auditors in Vietnam regarding the changes in their roles and professional identity in the era of Artificial Intelligence (AI). Employing a qualitative research method under an interpretivist paradigm, the study conducted 22 semi-structured interviews with experienced auditors from both Big4 and non-Big4 firms, followed by thematic analysis of the data. The research findings reveal a dual perception: on one hand, auditors welcome AI for "liberating" them from tedious, manual tasks; on the other hand, they face profound anxiety about obsolescence and a significant skills gap. This transformation not only reshapes their role from an "inspector" to an "analyst" and "data storyteller" but also triggers a professional identity crisis. Auditors are struggling to "renegotiate" their self-worth, moving towards a "hybrid" identity that combines traditional professional judgment with data science competencies. Therefore, these findings have significant implications, highlighting the urgent need for audit firms to build reskilling strategies, for educational institutions to reform their curricula, and for professional associations to update standards to support this transition. The originality of the study lies in its use of a phenomenological lens to explore the subjective experiences and identity struggles of auditors, an aspect often overlooked, especially within the unique context of an emerging economy like Vietnam.