The impact of artificial intelligence on audit quality “a field study on audit firms in Egypt”

The main objective of this research is to study the impact of Artificial intelligence on Audit quality. To achieve this objective, the researchers collected literature review about research variables. A field study was conducted on audit firms in Egypt. Data collected through structured questionnaire distributed. The completed respondents are 391 from 400 respondents and data were tabulated and presented using statistical tools such as correlation coefficient, regression and ANOVA analysis by using SPSS program. The research results showed that there is a positive weak correlation between artificial intelligence and audit quality with significant impact. As well as Using AI to improve audit quality, through helping auditors to find errors and issues of financial reports faster. However, the potential of using AI is significantly decrease the need for human auditors.