Abstract
The advent of digital technologies and the increasing adoption of artificial intelligence (AI) have transformed various industries and firms, including auditing. Manual auditing procedures have proven to be time-consuming and labor-intensive, leading to lower audit quality and higher costs. The integration of digital transformation and AI in auditing practices offers potential solutions to enhance efficiency and effectiveness in Saudi Arabia. Therefore, this research focuses on examining the impact of digital technologies and AI on audit efficiency, effectiveness, challenges faced during adoption, adjustments in auditors' roles, and the regulatory and ethical considerations arising from the integration. A cross-sectional research design was adopted to collect data from a sample of 400 participants through an online survey, analyzed by statistical tools, including descriptive statistics and correlation and examined the relationships between variables. The findings indicate a positive relationship between the level of digital transformation and the adoption of AI in auditing practices in Saudi Arabia, along with significant challenges, such as resistance to change, technological infrastructure, skills gap, and regulatory compliance concerns, paving a way for further advancements in the field of auditing and digital transformation.
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