Investigating the impact of using artificial intelligence on the quality of the financial statement audit process

With the expansion of new technologies, especially artificial intelligence, the necessity of changing audit methods and using new technologies, including artificial intelligence, is inevitable. Therefore, the purpose of this research is to investigate the effect of using artificial intelligence on the quality of auditing financial statements. The current research is considered a quantitative research in terms of its practical purpose, in terms of its causal nature and in terms of data. The statistical population of this research is all the auditors of private institutions and government organizations, and 384 questionnaires have been collected as a statistical sample of the research. In order to collect the research data, a questionnaire was used and the structural equation method was used to test the research hypotheses. The research findings show that the use of artificial intelligence has a positive effect on the quality of the financial statement audit process. Also, the auditor's personal characteristics in using artificial intelligence systems have a positive effect on internal control strategies.