أثر أدوات الذكاء الاصطناعي على جودة عمليات التدقيق

This study investigates the impact of artificial intelligence tools on the quality of audit processes. It focuses on the role of AI tools in supporting audit procedures and improving audit quality. The study examines the relationship between the use of artificial intelligence tools and audit quality, based on the perspectives of a sample of auditors and accounting academics in Erbil, Iraq.