Asian Journal of Economics, Business and Accounting

Using survey data collected in 2022, this cross-sectional study examines Big4 auditors’ self-reported perceptions and experiences regarding the use of artificial intelligence (AI) in audit processes in Turkey. An author-developed exploratory questionnaire was distributed to 615 auditors working in Big4 firms in Istanbul, Ankara, and Izmir through a non-probability, voluntary-response approach using LinkedIn, email, and WhatsApp. A total of 259 valid responses were obtained, corresponding to a response rate of 42.1%. The data were analysed using SPSS version 25.0, with descriptive statistics and chi-square tests employed to examine associations between categorical variables. Of the 259 respondents, 114 (44.0%) reported that AI was used in audit processes and 96 (37.1%) reported partial use, representing a combined proportion of 81.1%. Most respondents considered AI fully or partially compatible with the nature of auditing, while also recognising the continuing importance of human judgement, professional scepticism, and auditor responsibility. Respondents generally perceived AI as supporting audit efficiency, process speed, decision quality, and fraud-related procedures. At the same time, respondents identified perceived limitations relating to training, institutional support, professional competence, regulatory guidance, and the inability of AI to detect all forms of fraud. Because the study is cross-sectional and based on self-reported responses from Big4 auditors in three Turkish cities, the findings should not be interpreted as objective evidence of improved audit performance or generalised to the entire Turkish auditing sector. The study provides exploratory evidence on AI use and related perceptions in the Turkish Big4 audit context and identifies areas requiring further instrument validation, broader empirical investigation, institutional support, and professional guidance.