Review reveals that AI enhances audit quality amid challenges in the auditing profession, indicating Blockchain enables secure practices.
Technology in today's world has significantly affected the environment of all professions. The auditing profession has not been separate from this, and has always been forced to accept and compromise with technology to maintain its place in society. Despite the challenges ahead, auditors have started to use new technologies to improve the quality of auditing.The study aims to review the role of artificial intelligence (AI) on the quality of auditing in the context of blockchain technology by categorizing and concluding 63 internal research from 2010 to 2025 and 36 external research from 2017 to 2025. The results of the research review showed that auditors are forced to use AI technology in the profession to maintain the survival and sustainability of public trust. To achieve this, blockchain is also available to auditors so that they can perform their duties in a safe and transparent environment. The reviews carried out in this research proved the merit of the presence of AI technology in improving audit quality. In addition, it was made available to auditors as a document for the use of blockchain technology to improve the quality of auditing.
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Bahrami et al. (2025) studied this question.
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