Inteligencia artificial aplicada a la auditoría externa

This article presents a systematic review of the scientific literature on the application of artificial intelligence (AI) in external auditing, covering studies published between 2010 and 2025 in Q1 journals of auditing, financial accounting and technology. From a search of Science Direct, Google Scholar, JSTOR, and EBSCO, 19 empirical and conceptual articles were identified that meet high-impact criteria (more than 10 citations). The lines of argument, the theoretical and methodological frameworks used, as well as debates on adoption gaps between large and small firms, ethical challenges and regulatory gaps are examined. Finally, opportunities for future research in areas such as technology interoperability, training, and systems governance are pointed out, in order to guide auditors in the effective integration of AI into external audit practice.