(Field Study)The Extent of Yemeni External Auditor's Awareness of Artificial Intelligence (AI) Applications and the Impact of Their Use In Improving the Quality of External Auditing

Abstract

 This study aims to investigate the extent of Yemeni external auditors’ knowledge of Artificial Intelligence applications, analyze the impact of their use in improving the quality of auditing . To achieve that, a questionnaire was designed and distributed to a sample of Yemeni auditors, and faculty members from Yemeni Universities. The data were analyzed in SPSS. The results showed that auditors have a moderate to good level of Awareness of AI applications. Moreover, the use of these applications has a significant positive impact on the quality of auditing, through data accuracy, accelerating task completion, improving the quality of audit reports, and supporting professional decisions. And there is revealed significant differences among auditors’ opinions attributed to some demographic variables. The study recommended the training and qualification of auditors, upgrading technological infrastructure, and enacting regulations to organize the use of AI in auditing to enhance the profession’s quality in Yemen.