The project explores how professional judgment changes when auditing becomes digital and data-driven. As algorithms and standards increasingly shape audit work, auditors must still interpret, question, and decide in situations where automation reaches its limits. Drawing on ideas from philosophy and organisation studies, the research shows that human reasoning remains essential—each new layer of technology both relies on and reshapes professional judgment. Through fieldwork in Nordic audit firms, the project explains how auditors combine human insight with machine output and what this means for accountability, learning, and trust in the age of artificial intelligence.

2026

2030