Бидний тухай
Багш ажилтан
This research addresses the question of how artificial intelligence (AI) is being adopted in Mongolia’s auditing sector by integrating theoretical approaches with data-driven evidence. Through the application of Partial Least Squares Structural Equation Modeling (PLS-SEM), the research evaluates how auditors’ digital skills, professional qualifications, and personal attributes affect their intention to employ AI in practice. The results highlight digital competence as the most decisive factor, whereas individual traits and expertise have little direct effect. The SWOT analysis points to both opportunities and barriers: while auditors are eager to adopt AI, the lack of training programs, underdeveloped infrastructure, and unclear legal environment slow down progress. This research makes both conceptual and practical contributions by suggesting ways for policymakers, industry leaders, and educational institutions to facilitate AI-enabled auditing in Mongolia.
