Revue des Economies financières bancaires et de management
Volume 14, Numéro 2, Pages 212-231
2025-12-18
The Impact Of Artificial Intelligence Adoption On Audit Quality Exploratory Study Of The Opinions Of A Sample Of Professionals And Academics
Authors : Refif Khadidja . Mellak Khadidja . Marniche Hamdi .
Abstract
Abstract: This study examines the impact of artificial intelligence on audit quality and explores how it enhances the audit process by employing the survey method, using structured questionnaire distributed to a sample of professionals and academics. The data was analyzed using SPSS V25. The results demonstrate that artificial intelligence enhances auditing quality by improving data accuracy, accelerating the auditing process, supporting risk assessment, fraud detection, and offering intelligent alternatives for informed decision-making. It is recommended that auditors should implement artificial intelligence in auditing to improve audit quality by increasing accuracy and reliability over time.
Keywords
Artificial Intelligence (AI); Audit Quality; AI in Auditing; Auditing Process.
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