Document Type : Research Paper
Authors
1
PhD Student, Accounting Department, Science and Research Branch, Islamic Azad University, Tehran, Iran
2
. Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran,
3
Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
4
Department of Management, Tehran East Branch, Islamic Azad University, Tehran, Iran
Abstract
Purpose:Today, artificial intelligence (AI), as one of the emerging technologies, has a significant impact on the auditing profession and can lead to improved audit quality. The purpose of this study is to design an AI-based audit quality model within the auditing environment of Iran.
Research Method: In this regard, using a qualitative research method and a grounded theory approach, the factors affecting audit quality were first identified, and then the role of AI technologies in enhancing these factors was examined. The research data were collected through in-depth interviews with experts in the fields of auditing and information technology and were analyzed using open, axial, and selective coding.
Finding:Based on the research findings, a conceptual model has been proposed to assist auditors and regulatory bodies in Iran in leveraging AI capabilities to enhance audit quality,Recognizing the opportunities and challenges facing the auditing profession in Iran and the influencing factors, auditors should consider the necessity of using artificial intelligence to enhance the quality of their audit reports.
Conclusion,Originality and its Addition to Knowledge:The results of the study indicate that the use of AI in auditing processes positively affects audit quality by increasing accuracy, reducing fraud risk, improving anomaly detection, and accelerating data analysis. Moreover, challenges such as implementation costs, resistance to change, and the need for specialist training were identified as the main obstacles.
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