The Role of Artificial Intelligence in Improving Sustainable Audit Quality

The purpose of this study is to determine the significance of artificial intelligence (AI) contribution to upgrading and improving Audit Quality (AQ) throughout the audit process (AP). In addition, AI has led to the reduction of traditional auditing (TA) procedures, which are no longer able to keep up with rapid corporate innovations. To meet the research aims, was employed the descriptive analytical approach, conducting a field study. The study population comprises of 320 external auditors in Iraq, with (260) questionnaires issued to the research sample. The research tool was provided to them electronically, and (232) surveys were returned, yielding a response rate of 89%. The statistical software SPSS V. 20 is used to analyze the data, and the study comes to the conclusion that using AI technology by the auditor increases the AQ and decreases the amount of time spent on it. There is a connection between the auditor’s use of AI and the auditing process because of its dependence on conventional auditing methods.