Attitudes of auditors about employing artificial intelligence in the auditing process: Jordanian auditing companies are an example

Abstract

Objective: This research aims to investigate the degree of attitudes of Auditors toward employing Artificial intelligence in auditing process. Also, it aims to investigate if there any statistically differences in a degree of auditor's attitude toward employing artificial intelligence in auditing process distribute to the gender and experience. Methodology: The study used a descriptive analytical approach. The data were collected from (94) auditors from four accounting company in Amman ، Jordan who were chosen randomly. using a questionnaire developed for this purpose. Findings: The findings of the study shows that the degree of attitudes of auditors in accounting companies in Jordan toward employing artificial intelligence in auditing process is high with mean (3.69) and Std. Dev (0.91)، Also ، the finding of the study shows that there no statistically differences at the level (a= 0.05) in degree of attitude of Jordanian auditors toward distributes to gender and experience year.