Electronic auditing and artificial intelligence in narrowing the audit expectations gap

Abstract EN

Despite the auditor's dominance in discovering most of the manipulations of the preparers of financial and accounting statements, the reality shows cases of the possibility of the auditor's failure, especially in the digitized information environment, even in light of the best performance on his part, which puts him inside an expectations gap in the auditing profession, in order to answer the research problem, and due to the modernity of the study variables we use the descriptive approach by describing the various literatures dealing with the expectations gap in auditing, then present and analyze the professional publications and major applications that dealt with electronic auditing and artificial intelligent, as globally accepted models and approved by the largest global accounting and auditing offices.

the study came up with a reasonable solutions to narrow the expectations gap in auditing financial reports, through the use of the most important electronic audit references and indicates the importance of artificial intelligence in this.

the study also concluded that the good use of information technology by the auditors is positive for the credibility of the profession and brings their actual performance closer to public expectations and there is no doubt that any change carries many challenges, but the opportunities provided by the use of such techniques by the auditor are always worth trying to overcome the challenges to move forward and achieve the continuous development of the auditing profession, we expect that our research paper will be considered a suggested guide for auditors to use when auditing computerized and cloud accounting environments.