The Impact of Using Artificial Intelligence Technology (Expert Systems) on Audit Quality

Today, the world is experiencing a digital revolution, characterized by the widespread use of artificial intelligence (AI) technologies across various fields. This rapid technological advancement has significantly influenced all aspects of economic and social life. One of the key areas that have received substantial attention is accounting and auditing, particularly the impact of AI technologies on these domains. The term Artificial Intelligence (AI) refers to the ability of computers and machines to simulate human cognitive functions, such as learning from examples and experiences, recognizing objects, understanding and responding to language, making decisions, and overcoming challenges. The integration of AI technologies in auditing offers several advantages. For instance, the use of intelligent systems enhances accuracy and efficiency in accounting and auditing processes, leading to cost reduction and decreased workload, which ultimately improves audit quality. The foundation of this research is based on the hypothesis that the use of expert systems has a positive impact on audit quality. To validate this hypothesis, the study was divided into three main sections, leading to several key findings. The most significant conclusion is that the adoption of AI technologies plays a crucial role in achieving high-quality auditing. Additionally, the study presents several recommendations, the most notable of which emphasizes that the implementation of AI-based expert systems in auditing requires collaboration between accountants and programmers to develop and enhance reliable auditing software that can be effectively utilized in audit procedures.