THE ROLE OF ARTIFICIAL INTELLIGENCE TECHNIQUES IN ACHIEVING AUDIT QUALITY

This research aims to measure the role of artificial intelligence impact on the auditing
profession where artificial intelligence has become serving society in all areas, and dealing
with complex auditing processes, improving auditing performance, and enhancing the
capabilities and competence of practitioners in the profession of auditing, this research
discusses the impact of using artificial intelligence on improving the quality of audit
professional performance, the impact on increasing the ability to perform complex auditing
process and the impact on improving the efficiency of audit.
The sample of this research is represented by a group of auditors in the State of
Palestine, where the distribution of 135 survey forms to a group of auditors in the field of
auditing. A number of 118 questionnaires were received. After sorting them, itwas found that
the number of valid forms reached 104.
The field study concludes that there is a significant and positive relationship between
using artificial intelligence and improving the quality of audit professional performance
where R2
87.1%, there is a significant and positive relationship between using artificial
intelligence and increasing the ability to perform complex auditing process where R2
91.4%
and there is a significant and positive relationship between using artificial intelligence and
improving the efficiency of audit where R
2
87.4%.