Responsible Use of Artificial Intelligen

Abstract

Artificial intelligence (AI) has once again attracted the public’s attention in the past decade. Riding on the wave of big data revolution, the development of AI is much more promising than that 50 years ago. One example is ChatGPT (https://openai.com/blog/chatgpt/), which has quickly become a hot topic in the past several months and has brought back all kinds of discussion about AI and decision making. In this editorial, I would like to highlight several perspectives that may help us rethink about the implications of using AI for decision making especially for audit professionals.