Technology Dependence and Auditor Independence in the Age of Artificial Intelligence

Artificial intelligence (AI), data analytics, cloud-based systems, and other digital technologies are increasingly integrated into audit practice, creating new opportunities for audit effectiveness while also changing the relationships and resources on which auditors depend. Drawing on Resource Dependence Theory, we develop a conceptual framework examining both the potential benefits and independence risks associated with this dependence. Technology may support auditor objectivity by reducing certain forms of human judgment bias, improving analytical accuracy, and promoting more consistent audit procedures. At the same time, reliance on client and third-party systems, limited transparency into technology-generated outputs, shared technological infrastructure, and self-review concerns may create new challenges for auditor autonomy and professional judgment. We further consider potential safeguards, including auditor control over critical audit processes, appropriate human oversight of technology-assisted judgments, and governance and regulatory monitoring of material technology dependencies. By extending auditor independence beyond the traditional auditor–client relationship to consider the technological environment, this paper identifies implications for auditor independence and assurance quality and develops avenues for future research as audit practice continues to evolve. The framework differentiates economic, operational, and informational dependence and develops propositions linking these dimensions to auditor autonomy, independence in fact, independence in appearance, professional skepticism, and assurance quality.