Data for: Frictions perception of the application of artificial intelligence to auditors' risk assessment processes

Data gathered onstructural interviews with Poland-based professionals involved in financial audit execution, supervision, research, and regulations (41 interviews). The original source data in Polish language. Interviews conducted in Poland in 2021-22 A unique date set in respect of the audit practice in Central Europe.

本数据集源自针对波兰本地参与财务审计执行、监督、研究及审计法规相关工作的专业人士开展的结构化访谈（structured interviews），共计完成41次访谈。原始源数据采用波兰语编写。访谈于2021年至2022年间在波兰境内开展。该数据集针对中欧地区审计实务而言具有独特性。