Abstract

The aim of this study is to highlight the current and future applications of Artificial Intelligence Techniques in the Auditing Profession by providing an overview of how the branches of artificial intelligence are used in the profession, while highlighting how Artificial Intelligence Techniques change audits in the future, based on the analytical descriptive approach and the case study method when presenting the uses of the Bigest Four auditing firms of Artificial Intelligence Techniques in Auditing, The results of the study showed that branches of Artificial Intelligence help simplify audit tasks and reduce their costs and make them more efficient, accurate and comprehensive while reducing the time taken to perform them, which gives auditors more time to participate in the analytical part of the process and provide consulting services that help the client make better decisions, And that there is an extensive use of Artificial Intelligence Techniques by the Big Four Auditing Firms due to the advantages and opportunities that Artificial Intelligence presents for the future of the profession, and that auditors will not be replaced by Artificial Intelligence because there is a constant need for human intelligence to operate the technology, and to interpret and analyze the data captured by Artificial Intelligence techniques, The study concluded with a number of recommendations, including the need for the supervisors of the profession to set international auditing standards that control how to use Artificial Intelligence in the profession, and to determine the qualifications and skills of auditors in light of its use.