The Impact of Continuous Auditing on the Quality of Auditing and its Reflection on Investors' Decisions

Abstract

Purpose: The Aim of this study is to measure the impact of artificial intelligence on the quality of audit and its reflection on investors' decisions. Design/methodology/approach: we adopted the descriptive analytical approach the study tool used the questionnaire, which was distributed to a sample of mainly auditors and accountants and 135 responses were obtained, and the statistical program was used to analyze the results and test hypotheses Smart-Pls .Findings: The results of the study showed that there is a positive effect of AI represented by continuous auditing on the Audit quality and decision makers, as well as there is a positive effect of the audit quality on decision makers. Research, Practical & Social implications: with the expansion of the economic requirements of society, in addition to the rapid development of information technology, including the development of AI and the prosperity it brought about in several areas, including computer science, engineering and medicine, which provided a good opportunity for auditors and accountants in employing AI technology in order to raise the audit quality. Originality/value: the technology has become necessary to be applied in the field of audit and accounting, because this will lead to important changes in the audit and accounting industry and its development.