The effect of artificial intelligence technologies on audit evidence

• Main Authors: Al-Sayyed, Saleh Mohammed, Al-Aroud, Shaher Falah, Zayed, Lena Mustafa
• Format: Article
• Language: English
• Published: Growing Science 2021-01-01
• Series: Accounting
• Online Access: http://www.growingscience.com/ac/Vol7/ac_2020_188.pdf

Technologies of Artificial Intelligence (AI) are critical for future of the auditing profession. These technologies are actually vital tools that provide the auditing professionals with the means necessary for increasing the effectiveness and efficiency of their jobs. The aim of this study was to examine the effect of artificial intelligence technologies on audit evidence, from the point of view of certified auditors in information technology (IT) companies in Jordan. Descriptive research design was adopted in the study among 314 auditors. Structured questionnaire was used to obtain the information needed for the study. The findings of the study showed that expert system had a significant effect on the audit evidence. Neural network technology did not provide any significant effect on the audit evidence. The study recommended increased interest in artificial intelligence technologies by audit offices operating in Jordan because of its scientific importance in improving the collection of audit evidence.