The purpose of this study was to investigate the perception about AI assistants and the differences between two groups, workers(secretaries) and supervisors(bosses), using the Q-methodology which has an advantage in understanding the types of subjective perceptions. Through literature reviews and interviews, 34 Q-samples were extracted, and then Q-sorting was conducted by P-samples(20 workers and 15 supervisors). As a result of Q-sorting, the types and characteristics of AI assistants perceived by each P-sample were explained. The perception of the workers divided into five distinct types, and the perception of the supervisors was divided into three distinct types. The most crucial factors in distinguishing between workers and supervisors' perceptions depend on whether they are capable of performing certain tasks and whether they can replace existing secretarial jobs. This study, as the primary research on AI assistants, can help to redefine the work that can be replaced by AI and the work that only people can do, and thus to establish education, recruitment, and training plans.