Focusing on both the Big-4 audit corporations and smaller audit firms, the research conducts a comparative analysis to explore the specific AI technologies adopted, their applications in auditing processes, and the extent of AI integration across different scales of firms.

By examining the variances between promotional claims and real-world usage, the findings reveal significant variations in AI adoption between larger and smaller firms, suggesting a gap in technological integration correlated with firm size.

The study discusses the implications of AI on the auditing landscape in Switzerland, reflecting on how AI is reshaping audit methodologies, enhancing efficiency, and introducing new challenges for auditors. This thesis aims to contribute to the broader understanding of AI’s role in the evolving field of auditing by offering a critical assessment of how audit firms’ AI capabilities are portrayed to the public versus their implementation in day-to-day operations.