The use of artificial intelligence in auditing An analytical study

Abstract

The aim of this study was to conduct a systematic review of previous research to identify how artificial intelligence (AI) impacts auditing and the research methodologies employed. The final sample for the systematic review consisted of 29 studies conducted between 2020 and 2025. The study concluded that AI enhances the efficiency and quality of auditing. The results also showed that the most frequently used research methods in previous studies were interviews (8 studies), followed by analytical studies (7 studies), then studies that used questionnaire research methods (6 studies), then empirical studies (4 studies), then conceptual studies (3 studies), and finally case studies (1 study), The study also offered several suggestions for future research to further develop existing knowledge.