Document Type : Research article
Authors
1
Head of the Accounting Department College of Business, King Khalid University, Abha, Saudi Arabia
2
Department of Accounting College of Business, King Khalid University, Abha, Saudi Arabia
3
Faculty of Commerce, Damanhour University, Damanhour, Egypt
4
College of Business, King Khalid University, Abha, Saudi Arabia
Abstract
This research aims to test the impact of using artificial intelligence on the quality and
automation of audit procedures: a field study on audit offices, and to achieve the objectives of the
study, the researcher used the descriptive analytical approach. (Southern, Eastern) and their number is
(338) offices, and a random sample of 90 audit offices was chosen. The study tool was distributed to
them electronically, and 90 questionnaires were retrieved. The study found a number of results that
audit offices employ artificial intelligence applications in a high way, with an approval rate of 87.92%,
and that the degree of importance of the quality of audit procedures in audit offices is very high from
their point of view, with a rate of 90.22%, and that the level of importance of automating audit
procedures in audit offices is distinguished with a very high level of 86.48%, and the level of impact
of applying artificial intelligence techniques on the auditing profession is characterized by a very high
level of 86.69%, and it was found that the level of importance of employing artificial intelligence
works to reduce reliance on traditional methods in the audit process to a large extent by 79.74%, and
It was found that the level of risks resulting from artificial intelligence in the audit process is
characterized by a medium level, with a percentage of 65.74%. The responses of the study sample
about the impact of artificial intelligence on the quality and automation of audit procedures are
attributed to the variable (educational qualification, experience). The study recommended several
recommendations, including the need to work on adopting the deductive analysis method in the
application of artificial intelligence because it is the fastest and the best, and it is necessary to work on
preparing a training plan on how to apply artificial intelligence and provide the necessary technical
support for them, which contributes to the development of their skills and capabilities, and the need to
choose and develop modern and advanced technologies in this field. Reference offices, by introducing
artificial intelligence to the audit process to be done in the best way.
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