The role of artificial intelligence in enhancing the accounting and audit profession

The research aims to measure the impact of artificial intelligence in enhancing the accounting and auditing profession. The study's hypotheses were tested by distributing a questionnaire to a group of academics, accountants, and auditors at several Iraqi universities, including Tikrit University, Samarra University, and the Northern Technical University, during 2024. This resulted in 82 responses out of 100 distributed questionnaires. The SPS statistical program was used to arrive at the results. The most important results reached are that the use of artificial intelligence in the accounting and auditing profession can contribute to reducing manual processes, improving work efficiency, and saving effort and time for accountants and auditors. A significant positive (direct) correlation was found at a significance level of less than 5% between artificial intelligence and the accounting and auditing profession. This means that the expansion of the adoption of artificial intelligence technologies in universities and institutes within the field of research will be accompanied by an increase in the importance and effectiveness of the accounting and auditing profession. The study recommended that relevant entities in the accounting and auditing professions conduct courses and workshops to introduce AI applications and how to use and benefit from them, with the aim of increasing awareness and understanding among those working in the accounting and auditing profession.