The Impact of Using Artificial Intelligence Applications on the Future of Accounting and Auditing Profession

Abstract

This study aimed to explore the impact of using artificial intelligence (AI) applications on the future of the accounting and auditing profession, as well as to examine the relationship between the use of AI applications and the strategies and techniques of the accounting and auditing profession. Additionally, the study sought to investigate the relationship between the use of AI applications and the process of developing and improving accounting and auditing functions. The study sample consisted of (63) individuals, including certified accountants and auditors from the Central Organization for Control and Accounting in Seiyun, as well as accountants and auditors from the Central Bank and some commercial banks. To achieve the study's objectives, a descriptive-analytical approach was adopted, along with a questionnaire distributed by the researchers, which included (38) items. The validity and reliability of the questionnaire were confirmed, and the data were processed and hypotheses tested using the Statistical Package for the Social Sciences (SPSS). The study found a statistically significant relationship between the use of AI applications and the support of strategies and techniques in the accounting and auditing profession. Additionally, the study revealed a statistically significant relationship between the use of AI applications and the process of developing and improving accounting and auditing functions. The researchers recommended that officials of the Central Organization for Control and Accounting in Seiyun should organize specialized training courses to keep pace with global technological advancements related to AI technologies. Furthermore, accountants and auditors should reassess their scientific and practical capabilities, as those unfamiliar with modern technological developments may face job displacement and loss of employment in the future.