研究基于 PredictLeads 收集的 50,000 多条公开招聘信息，涵盖美国、英国、加拿大、澳大利亚、新西兰和爱尔兰，排除了实习与见习岗位。AI 岗位多为技术型职位，如生成式 AI 工程师、机器学习专家和数据科学岗位；到 2025 年，约 4/5 的相关职位要求编码技能，高于 2021 年的 3/5。
尽管如此，四大仍强调审计与 AI 并非互斥：部分岗位同时要求审计与 AI 经验，目标是用 AI 识别数据模式、发现欺诈并降低审计成本。但人才供给成为关键瓶颈，PwC 称难以招聘“数百名”AI 工程师，KPMG 也表示正将 AI 流利度嵌入所有招聘流程，而 Deloitte、EY 和 PwC 未予置评。
FT analysis found that in 2025, AI-skilled roles made up almost 7% of job postings by Deloitte, EY, KPMG and PwC in English-speaking countries, while audit jobs were just under 3%. That share has more than tripled from less than 2% in 2022, the year ChatGPT launched, showing how quickly the Big Four are shifting toward AI-driven professional services.
The study reviewed more than 50,000 public job listings across the US, UK, Canada, Australia, New Zealand and Ireland, excluding trainee and intern roles. Most AI postings were technical, such as generative AI engineers and machine-learning specialists; by 2025, about four-fifths required coding skills, up from three-fifths in 2021.
Even so, the firms say audit and AI are not mutually exclusive: some roles require both, with AI being used to spot fraud patterns and reduce audit costs. The main constraint is talent supply. PwC said it could not find “hundreds and hundreds” of AI engineers, KPMG said it is embedding AI fluency across recruitment, and Deloitte, EY and PwC declined to comment.