WSEAS Transactions on Information Science and Applications
Print ISSN: 1790-0832, E-ISSN: 2224-3402
Volume 23, 2026
(Special Issue: Information Science and Applied Financial System) The Role of Artificial Intelligence Technologies in Enhancing External Audit Quality
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Abstract: External audits are making better using AI technologies for boosting efficiency, accuracy, and how quickly risks are spotted. In fact, AI helps make the audit process more reliable and effective by taking over repetitive tasks, strengthening predictive analysis, and improving fraud detection. This study aims to determine how AI techniques, like expert systems, artificial neural networks, and robotics, are improving audit quality in Jordanian audit fi rms. The study population consists of all practicing external auditors in Jordan, totaling 542 auditors. A sample of 244 auditors was used to achieve the study's objectives. The study results showed that AI technologies positively impact enhancing the quality of external auditing.
Keywords:
Artificial Intelligence (AI), external audit quality, expert systems, artificial neural networks, robotics, Jordanian audit firms
Pages: 409-416
DOI: 10.37394/23209.2026.23.34