The effect of expert systems on audit quality

Abstract

This research aims to demonstrate the impact of artificial intelligence techniques in its technical dimensions, expert systems, on the quality of external auditing and investor decisions, as well as the impact of the quality of external auditing on investor decisions. A valid questionnaire form for analysis, the results of which were adopted for the purposes of statistical analysis The advanced statistical program Smart-Pls and appropriate statistical methods were used to test hypotheses, and the results showed that there is a statistically significant effect on the use of artificial intelligence techniques by expert systems, as this effect appeared on all dimensions, and this indicates the importance of artificial intelligence applications in improving the quality of external auditing, and there is a positive impact on the use of artificial intelligence techniques and the quality of auditing in developing investor decisions.