Raed Saad
This research aims to measure the role of artificial intelligence impact on the auditing profession where artificial intelligence has become serving society in all areas, and dealing with complex auditing processes, improving auditing performance, and enhancing the capabilities and competence of practitioners in the profession of auditing, this research discusses the impact of using artificial intelligence on improving the quality of audit professional performance, the impact on increasing the ability to perform complex auditing process and the impact on improving the efficiency of audit. The sample of this research is represented by a group of auditors in the State of Palestine, where the distribution of 135 survey forms to a group of auditors in the field of auditing. A number of 118 questionnaires were received. After sorting them, it was found that the number of valid forms reached 104. The field study concludes that there is a significant and positive relationship between using artificial intelligence and improving the quality of audit professional performance where R2 87.1%, there is a significant and positive relationship between using artificial intelligence and increasing the ability to perform complex auditing process where R2 91.4% and there is a significant and positive relationship between using artificial intelligence and improving the efficiency of audit where R2 87.4%.