The Impact of Artificial Intelligence on Digital Auditing and Audit Quality from the Perspective of Accountants

Abstract

The research findings indicate that the use of artificial intelligence (AI) in digital auditing significantly enhances audit quality by increasing the speed of data processing, detecting errors and financial fraud more accurately, and expanding the scope of examination to cover all transactions instead of relying on traditional sampling methods.

 AI also assists auditors in making more objective decisions through precise analysis of large datasets However, there are challenges associated with relying on AI, such as cybersecurity risks, algorithmic bias, and a lack of technical expertise among some auditors, in addition to the high costs of implementing these technologies.

Therefore, the study concludes that AI serves as a supportive tool for auditors rather than a replacement for professional judgment, and achieving high audit quality requires an integration of technology and human expertise, along with developing auditors’ skills and establishing appropriate regulatory frameworks to ensure effective and secure usage.