The Possibility of Using Artificial Intelligence Applications to Enhance Audit Quality

This research addresses the potential of using artificial intelligence applications to enhance audit quality. In light of the rapid digital developments in the modern business environment, the accounting profession faces the challenges of adopting advanced technical tools to improve the efficiency and accuracy of audit operations. The research relied on a planned methodology that combined literature review and field study using a questionnaire based on a five-point Liker scale to evaluate the impact of artificial intelligence on audit quality. The results indicated a significant relationship between the use of artificial intelligence technologies and improving audit quality, as these technologies contributed to automating routine tasks, reducing errors, and shortening transaction processing time, which enabled auditors to focus on complex tasks and adding additional value to the audit process. The study recommends the gradual application of modern technologies, along with the development of regulatory and educational frameworks to qualify personnel to ensure maximum benefit from the advantages of artificial intelligence and to address emerging challenges in the field of auditing.