In accounting and auditing, artificial intelligence essentially refers to how financial data is handled, analyzed, and utilized. It offers a more thorough and effective method of completing intricate financial duties. Accounting and audit professionals can now concentrate on strategic planning and financial data interpretation thanks to AI (artificial intelligence) integration, which automates repetitive and time-consuming tasks. Seeing today how important the application of AI is in accounting and auditing software then, we as researchers will try to see through the primary data how much impact the use of artificial intelligence has and how prepared we are for its use. The sample will consist of five auditing firms and to realize the hypothesis and its testing we will use SPSS 29.0,2.0 with the GMM regression econometric model. This scientific paper will have threefold benefits: First, this research, in addition to the scientific importance it will have, will influence the self-awareness of increasing efficiency by using artificial intelligence in auditing work. Second, this research will provide evidence and will show the current state of the use of artificial intelligence in accounting and auditing software. In this area, the countries of the Western Balkans as countries in transition are very much in the focus of researchers and scientists. Third, this article will be the basis for researchers for other future research for the Republic of Kosovo as well as for further research in relation to the use and advancement of software programs by combining artificial intelligence in the field of accounting and auditing.