The Impact of Applying Artificial Intelligence Techniques on Improving the Quality of Evidence in External Audit A Field Guide from the Saudi Environment

Study Objective: The main objective of the study is to examine The Impact of Applying artificial intelligence techniques on improving the quality of evidence in external auditing, by identifying the types and characteristics of artificial intelligence techniques as an influential variable in the auditing environment.
Study Methodology: The study deals with Applying artificial intelligence techniques and evidence in external auditing in accounting thought and application, as well as many relevant studiesfor identifying the areas of agreement and disagreement with those studies, working out the research gap, andderiving the study hypotheses. The study relied on a field survey to obtain the necessary data from its primary sources based on the views of accounting professors at Saudi universities, and accountants and auditors in Saudi accounting and auditing offices, where a survey list was designed and distributed electronically^(*) to the study sample members (138 individuals). A statistical analysis was then conducted for the data obtained.
Study Results: The study concluded that the auditor must respond to the expected effects of Applying artificial intelligence techniques on evidence in auditing. The study also concluded that there is a statistically significant effect of Applying artificial intelligence techniques on improving the quality of evidence in the external audit. There is also a significant positive correlation between artificial intelligence techniques and improving the quality of evidence in the external audit. The analysis results also confirm the significance of the simple linear regression model and the existence of a positive relationship between Applying artificial intelligence techniques and improving the quality of evidence in the external audit. Therefore, these results confirm the contribution of artificial intelligence techniques in improving the quality of evidence in the external audit.
Originality/Value: The study recommended raising awareness among auditors of Applying artificial intelligence techniques for their role in improving the quality of evidence, and for Saudi universities to hold seminars and conferences on artificial intelligence techniques and the benefits and challenges facing the accounting and auditing profession,  together with  conducting  further  accounting studies that address artificial intelligence techniques from other different aspects that contribute to advancing the accounting and auditing profession.