The Impact of Using Artificial Intelligence Applications on Improving the Quality of External Auditing

A Field Study of Libyan Audit Firms

Abstract

Abstract

              The main purpose of conducting this study is to understand the impact of artificial intelligence applications on improving the quality of external audits. To achieve this goal, a questionnaire containing 38 questions used and distributed to 45 auditors who working for Libyan Audit Office. The main content of this research shows that there is a statistically significant impact between intelligent applications and the improvement of external audit quality. According to the scientific statistics package program, the use of Wilcoxon test and Z tests). Researchers suggest that, it is necessary to utilize the artificial intelligence application of the Libyan Audit Office to improve the quality of external audits. As for the future recommendations of researchers, research can conducted on the impact of using artificial intelligence applications on review standards and professional codes of conduct