تطبيقات الذكاء الاصطناعي وأثرها على أجراءات وجودة مهنة التدقيق

Abstract

"The study aimed to understand the impact of artificial intelligence applications on the procedures and quality of the auditing profession. It highlighted the nature of artificial intelligence and the effect of introducing modern technology into auditing processes. Additionally, it explained the relationship between artificial intelligence and auditing from a theoretical perspective. The study relied on descriptive-analytical and inductive methodologies, utilizing an electronic questionnaire in the applied section, which consisted of three axes. This questionnaire was distributed to a sample of 53 individuals, including accountants and academics specializing in the financial and accounting fields. The study reached several conclusions, the most important of which is that artificial intelligence applications significantly facilitate and enhance the efficiency of auditing processes. They save time and effort without compromising auditing quality. Despite the advantages and facilitation provided by artificial intelligence in auditing, it cannot completely replace the human resource. Instead, it can contribute to the development of human skills and increase their efficiency. "