Auditors’ Perceptions in Gulf Countries Towards Using Artificial Intelligence in Audit Process

The study aims to examine the perception of auditors in Gulf countries (United Arab Emirates, Kingdom of Bahrain, Kingdom of Saudi Arabia, Sultanate of Oman, State of Qatar, State of Kuwait) about using artificial intelligence (AI) in the auditing processes. The data were collected by using an online questionnaire which was distributed to 200 auditors from gulf countries. 50 responses were collected. The findings revealed that using AI systems and tools in auditing will automate routine audit processes and procedures, allowing more time to focus on areas of significant judgment, understanding of the entity and its processes, enable ongoing risk assessment throughout the audit process. However, the respond emphasized that AI is not easy to use in auditing which needs more training and knowledge about it. The current study recommends more studies about AI and their relationship with auditing processes in other developing countries.