Auditing in the Twin Transition Era: Between Professional Judgment, Sustainability Assurance, and Agentic AI – Challenges and Future Directions
ツイン・トランジション時代の監査：専門的判断、サステナビリティ保証、エージェンティックAIの間で (AI 翻訳)
Delia Deliu
🤖 gxceed AI 要約
日本語
本研究はデジタル変革とサステナビリティ移行（ツイン・トランジション）が監査に与える影響を探る。Agentic AIやブロックチェーン等の技術が連続監査やESGデータ追跡を可能にする一方、アルゴリズムの不透明性やデータバイアスといった課題も指摘。統合的財務監査の概念フレームワークを提案し、専門的判断が中核となるべきと結論づける。
English
This study explores how digital transformation and sustainability transition (Twin Transition) reshape auditing. It finds that Agentic AI, blockchain, and big data enable continuous auditing and ESG traceability but raise issues of algorithmic opacity and bias. A conceptual framework is proposed where professional judgment remains central, supplemented by emerging technologies. The paper contributes to theoretical and practical foundations for auditing in the Twin Transition era.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本でもSSBJ基準の導入やサステナビリティ保証の需要拡大が見込まれ、AI活用監査の知見は実務に示唆を与える。ただしEUのCSRD/ESRSを基盤としており、日本の制度との整合性には注意が必要。
In the global GX context
This paper provides a timely framework for the global audit profession grappling with AI and sustainability assurance. It directly addresses CSRD/ESRS requirements and can inform ISSB-aligned jurisdictions.
👥 読者別の含意
🔬研究者:Provides a conceptual framework linking AI, sustainability assurance, and professional judgment, offering future research avenues in algorithmic auditing.
🏢実務担当者:Audit firms can use the framework to guide adoption of AI tools for ESG assurance while maintaining professional skepticism.
🏛政策担当者:Standard setters (e.g., IAASB, ISSB) can consider the proposed hybrid model when updating sustainability assurance standards.
📄 Abstract（原文）
This study investigates how the convergence between digital transformation and the sustainability transition – commonly referred to as the Twin Transition – is reshaping financial auditing in the context of emerging autonomous technologies such as Agentic AI. An exploratory qualitative approach is adopted, combining reflexive thematic analysis of the academic literature, evaluation of the regulatory framework (CSRD, ESRS, ISA), and synthesis of the relationships between the digital dimension, the sustainability dimension, and the auditor’s professional judgment. Findings highlight that integrating Agentic AI, Blockchain (BT), Big Data Analytics (BDA), and Robotic Process Automation (RPA) into audit engagements can deliver substantial benefits, including continuous auditing, ESG data traceability, and operational efficiency. However, these developments also raise challenges such as algorithmic opacity, data bias, and the lack of adapted standards. The paper proposes a conceptual framework for integrated financial auditing, where professional judgment remains the central decisionmaking node, complemented by the predictive and adaptive capacities of emerging technologies. Finally, the study outlines avenues for future research on algorithmic auditing, standardization of sustainability assurance, and the development of hybrid auditor competencies, contributing to both the theoretical and practical foundations of auditing in the Twin Transition era.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.20869/auditf/2026/182/012first seen 2026-07-16 06:00:25
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。