Article: Embracing artificial intelligence in audit processes: challenges and enablers from the perspective of independent audit firms in Vietnam Journal: International Journal of Business Information Systems (IJBIS) 2026 Vol.52 No.10 pp.1 - 21 Abstract: This study investigates the extent and determinants of artificial intelligence (AI) adoption in the audit processes of independent audit firms in Vietnam, addressing a growing interest in the digital transformation of professional assurance services. Utilising data collected from 296 auditors across various firm sizes, the findings indicate that while AI has been implemented in multiple audit procedures, the level of adoption differs notably across audit stages and firm types. Larger firms exhibit a higher intensity of AI utilisation, whereas small and medium-sized firms encounter significant constraints related to technological infrastructure and resource availability. To examine the influencing factors, the study employs structural equation modelling (SEM) using SmartPLS 4.0. The analysis reveals that business environment pressure, organisational readiness, technical receptiveness and perceived benefits are significant enablers of AI adoption. In contrast, technical complexity, perceived risks and the regulatory and policy orientation act as barriers. These findings contribute to the growing literature on AI in auditing by providing empirical evidence from an emerging market context and offer practical implications for enhancing technology adoption in independent audit practices. Inderscience Publishers - linking academia, business and industry through research

Title: Embracing artificial intelligence in audit processes: challenges and enablers from the perspective of independent audit firms in Vietnam

Authors: Quynh Trang Nguyen; Le Dinh Hoang Vu

Addresses: Institute of Accounting and Auditing, Thuongmai University, Ha Noi, Vietnam ' Institute of Accounting and Auditing, Thuongmai University, Ha Noi, Vietnam

Abstract: This study investigates the extent and determinants of artificial intelligence (AI) adoption in the audit processes of independent audit firms in Vietnam, addressing a growing interest in the digital transformation of professional assurance services. Utilising data collected from 296 auditors across various firm sizes, the findings indicate that while AI has been implemented in multiple audit procedures, the level of adoption differs notably across audit stages and firm types. Larger firms exhibit a higher intensity of AI utilisation, whereas small and medium-sized firms encounter significant constraints related to technological infrastructure and resource availability. To examine the influencing factors, the study employs structural equation modelling (SEM) using SmartPLS 4.0. The analysis reveals that business environment pressure, organisational readiness, technical receptiveness and perceived benefits are significant enablers of AI adoption. In contrast, technical complexity, perceived risks and the regulatory and policy orientation act as barriers. These findings contribute to the growing literature on AI in auditing by providing empirical evidence from an emerging market context and offer practical implications for enhancing technology adoption in independent audit practices.

Keywords: artificial intelligence; AI; audit process; independent audit firm; Vietnam.

DOI: 10.1504/IJBIS.2026.156100

International Journal of Business Information Systems, 2026 Vol.52 No.10, pp.1 - 21

Received: 12 Mar 2026
Accepted: 17 Jun 2026
Published online: 03 Sep 2026 *

Title: Embracing artificial intelligence in audit processes: challenges and enablers from the perspective of independent audit firms in Vietnam

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