Analysis of Auditors' Perception of Artificial Intelligence and Its Contribution to Audit Quality

The use of artificial intelligence has increased significantly in most jobs, and the auditing profession is no exception. Artificial intelligence systems have significantly changed the auditing process. However, opponents of the AI revolution see this development as a step backwards, as do many auditors who cannot adapt to the new changes. Meanwhile, the issue that is important in the beginning is auditors' perception of the function of artificial intelligence in audit quality, because auditors' perception of artificial intelligence plays an important role in its application by auditors. Auditors' perceptions are dependent on important variables such as perceived ease and perceived usefulness. Therefore, the main goal of this research is to analyze auditors' perception of artificial intelligence and its contribution to audit quality. This research is applied in terms of purpose and descriptive survey research in terms of method. Research data was collected using survey method. The statistical population of auditors was a member of the Iranian Auditing Association. The research sample included 84 people who completed the research questionnaires online. The standard questionnaires of Davis (1989) and Alvit and Frijat (2021) were used to collect data. To check the research hypotheses, first the normality of the data was checked and then the statistical methods of single sample t and multivariate regression analysis were used in Spss software. The results of the hypothesis analysis showed that the auditors' perception of ease of use (difference with the mean point = 0.174), perceived usefulness (difference with the mean point = 0.786) and the perceived contribution of artificial intelligence in audit quality (difference with the mean point = 0.403) are higher. They are from the average point and it shows the auditors' positive perception of artificial intelligence in auditing. Also, the results showed that both ease of use perception and usefulness perception variables play a significant role in predicting the perceived contribution of artificial intelligence in audit quality (F=60.205, P=0.000). According to the findings of the research, the auditors participating in this research consider the role of artificial intelligence in the audit quality to be positive and meaningful.