A PROFESSIONAL RELEVANCE IN ACCOUNTING: THE IMPACT OF TRUST IN HUMAN JUDGMENT

The rapid integration of artificial intelligence (AI) and automation technologies in auditing and financial reporting has transformed the role of chartered accountants (CAs), raising critical questions about the relevance of human judgment in accounting.While AI enhances efficiency, fraud detection, and data processing, it cannot replicate professional skepticism, ethical reasoning, or contextual understanding.This study examines the impact of trust in human judgment on the professional relevance of accountants in AI-assisted audit environments.Employing a mixed-method approach, data are collected from chartered accountants, auditors, and stakeholders through surveys, interviews, and case-based analyses.The findings indicate that stakeholder confidence and audit credibility are strongly dependent on visible human oversight, transparent decisionmaking, and the exercise of professional judgment.Excessive reliance on AI may reduce critical thinking and increase automation bias, whereas a balanced approach that combines AI capabilities with human evaluative authority preserves trust, enhances audit quality, and sustains professional relevance.The study highlights the need for targeted training, accountability frameworks, and governance mechanisms to ensure that chartered accountants remain indispensable in evolving financial ecosystems.