The Role of Artificial Intelligence in Developing Accounting Auditing

Abstract

This research aims to highlight the role of artificial intelligence in developing the accounting auditing process and enhancing its efficiency and effectiveness, in light of the rapid digital transformation witnessed by the business sector.The study adopted a descriptive-analytical approach by reviewing the concepts related to artificial intelligence and accounting auditing, and analyzing the mechanisms for using AI applications such as machine learning, big data analytics, and expert systems in examining financial records, assessing risks, and improving the quality of audit evidence. The research also discussed the impact of these technologies on reducing the time and effort spent in routine auditing processes, allowing auditors to focus on analytical aspects and professional decision-making.The study concluded that artificial intelligence significantly contributes to raising the quality of accounting auditing by improving the accuracy of results, enhancing the ability to detect fraud, and increasing the level of transparency and credibility in financial reports. The results also showed that applying artificial intelligence helps reduce operational risks and improve the efficiency of internal controls, as well as supporting decision-making by providing real-time reports and predictive analytics.The research concluded that adopting artificial intelligence in accounting auditing is essential to keep pace with modern developments, emphasizing the importance of training and qualifying auditors to use these technologies.