The Role of an Auditor's Expertise, Experience, and Professional Certification in Auditing Financial StatementsIn light of Information Technology and Artificial Intelligence Approaches, (A study of the perspectives of a sample of auditors in Iraq)
Downloads
The purpose of this study is to to highlight the importance of expertise, experience, and professional and scientific qualifications play in the auditor's ability to employ techniques including artificial intelligence, information technology, and electronic accounting systems in the field of accounting and auditing. With the purpose of demonstrating knowledge, experience, and professional qualifications' effects and roles in the use of the previously described methods in the accounting and auditing fields, the study was initiated in light of the hypotheses that were defined for it. The theoretical aspect was utilized by the researcher in order to provide an explanation of the theoretical features that are associated with the ideas of experience and professional certification of the auditor as well as procedures involving artificial intelligence. In order to support the research hypotheses, the researcher also employed statistical techniques using the generated questionnaire form. A collection of academic specialists, auditing offices, and auditing firms made up the research sample. The study came to a number of conclusions, chief among them that the auditor's educational background and professional experience increase the accuracy of the audit process's findings and that the auditor's scientific background in artificial intelligence methods and accounting information technology, provides ample opportunity for the auditor to apply this knowledge in creating reports that enhance the audit process's quality. Among the recommendations made by the study, the most significant one was that the accounting and auditing professions must keep up with the quick changes in artificial intelligence methods and the accounting information technology environment. they also needed professional organizations that specialize keeping an eye on the previously mentioned advances in accounting and auditing regulations, and establishing standards and a framework that work with the ways these technologies are being used.
R. A. Abdullah, A. Ahmed, and E. T. Abdel-Baqi, "The Role of the External Auditor's Professional Experience in Detecting Fraudulent Application of Alternative Accounting Policies," Journal of Economic and Social Studies, Dongola University, Faculty of Economics and Administrative Sciences, Issue 9, 2019.
Y. S. Al-Frijat, M. E. Al-Hajaia, and M. E., "AUDITOR’S TECHNICAL, DIGITAL, AND CREATIVITY SKILLS AND THEIR ROLE IN SUPPORTING AUDIT OUTCOMES IN LIGHT OF DIGITAL TRANSFORMATION STRATEGY," Corporate Board: Role, Duties and Composition, vol. 21, no. 1, 2025.
M. Y. Al-Adimi, "Variables Associated with the Personality of the Auditor and Their Impact on Performance Quality," Journal of Business and Administrative Studies, Issue 4, Alexandria University, 2016.
M. A. Al-Diyasti, "A Proposed Framework for the Components of Auditing Expertise: An Applied Study of the Central Auditing Organization," Egyptian Journal of Business Studies, vol. 36, no. 3, Mansoura University, 2001.
A. H. S. Al-Hasban, "Measuring the Ability of Internal Control Systems to Keep Up with Information Technology Requirements in Jordanian Public Shareholding Companies," Unpublished PhD Thesis, Amman Arab University for Graduate Studies, Amman, Jordan, 2009.
N. M. S. Al-Kassah and N. M. B. Naim, "The Scientific and Practical Qualification of the External Auditor and Its Impact on the Auditing Process: An Applied Study," Al-Zaytoonah University Journal, Issue 32, 2020.
M. T. S. Al-Maqtari, "The Importance of Professional Specialization in the Auditor in Improving Audit Risk Assessment," Damascus University Journal of Economic Sciences, vol. 27, no. 4, 2011. - J. A. Amirhom, "The Impact of Using Artificial Intelligence Applications on the Future of the Accounting and Auditing Profession: A Field Study," Journal of Financial and Commercial Research, Port Said University, vol. 23, no. 2, 2022.
H. A. H. Al-Mustawfi, "The Impact of Information Technology on Enhancing the Effectiveness and Efficiency of Accounting Data," Al-Mustansiriya Journal of Arab and International Studies, vol. 16, no. 66, 2019.
F. Al-Mutairi, "The Importance of Information Technology in Controlling Audit Quality and Obstacles to Its Use from the Perspective of Auditors in the State of Kuwait," Master's Thesis, Middle East University, Jordan, 2013.
H. Y. Al-Qadi and H. A. Dahdouh, Advanced Auditing: Theoretical Framework and Practical Procedures, 1st ed., Dar Al-Thaqafa for Publishing and Distribution, Amman, 2009.
A. I. Al-Samarrai and N. A. A. Al-Sharida, "The Role of Artificial Intelligence Technologies Using Digital Auditing in Achieving Audit Quality and Supporting its Strategies from the Perspective of Auditors - A Field Study in Audit Firms in the Kingdom of Bahrain," International Journal of Economics and Business, vol. 8, no. 1, 2020.
R. Aqab, "The Importance of the External Auditor's Professional Specialization in the Accounting Information System in Providing Auditing Services in an Information Technology Environment: A Field Study in Jordanian Banks," Al-Balqa Journal of Research and Studies, vol. 23, no. 1, 2020.
M. N. A. Bakhit, "Measuring and Interpreting the Auditor's Cognitive Dimension to Increase the Efficiency and Effectiveness of the Auditing Process," Unpublished PhD Thesis, Faculty of Commerce, Ain Shams University, Egypt, 2004.
S. El-Sayed Fouda, "The Quality of the Auditor's Professional Performance and Its Impact on the Behavior of Stock Prices," Journal of Commercial and Administrative Studies, Faculty of Commerce, Alexandria University, Issue 1, 2008.
Z. Li and L. Zheng, "The Impact of Artificial Intelligence on Accounting," in 2018 4th International Conference on Social Science and Higher Education, Atlantis Press, pp. 971–978, 2018.
A. E. L. S. Ahmed, "The Effects of Professional Experience on the Efficiency and Effectiveness of Auditors' Decisions and Judgments," Scientific Journal of Economics and Commerce, Supplement to Issue 1, Faculty of Commerce, Ain Shams University, 1995.
Z. Zahoufi, "External Auditor Qualification Systems in Light of Electronic Accounting Data Processing," Journal of Financial Accounting and Auditing, vol. 1, no. 2, 2019.
L. C. Odoh, S. C. Ochefu, U. B. Ugwuanyi, and N. V. Chukwuani, "Effect of Artificial Intelligence on the Performance of Accounting Operations among Accounting Firms in South East Nigeria," Asian Journal of Economics, Business and Accounting, vol. 7, no. 2, pp. 1–11, 2018.
S. Safahloo and R. J. Bouzian, "The Use of Information Technology in Auditing and Its Impact on the Training and Qualification of Auditors," Journal of Accounting and Financial Auditing, vol. 1, no. 2, Algeria, 2019.
S. E. Sayed Shehata, "The Impact of Auditors' Experience and the Evaluation of Their Establishments on the Quality of External Auditing," Faculty of Commerce Journal for Scientific Research, Alexandria University, Faculty of Commerce, vol. 25, no. 2, 2015.
S. Sutton, M. Holt, and V. Arnold, "The reports of my death are greatly exaggerated – artificial intelligence research in accounting," International Journal of Accounting Information Systems, vol. 22, pp. 60–73, 2016. https://doi.org/10.1016/j.accinf.2016.07.005.
I. E. Othman Yassin, "External Auditor Professional Experience and Its Role in Evaluating Some Factors Associated with Audit Risk," Master's Thesis, Nilein University, College of Graduate Studies, Sudan, 2016.
K. Law and M. Shen, "How Does Artificial Intelligence Shape the Audit Industry," pp. 5–43, Available at SSRN 37183243. Electronic copy available at: https://ssrn.com/abstract=3718343, Nanyang Business School Research Paper No. 20-31, 2020.
R. Sari and S. Andrian, "The Influence of Professional Skepticism, Auditor’s Experiences, and Competency on Fraud Detection," International Journal of Research in Business & Social Science, vol. 12, no. 3, 2023.
R. Soleimani, S. Mohammed, F. Rashed, and W. W. Elkelish, "The Impact of Artificial Intelligence on Corporate Control," Corporate Ownership & Control, vol. 17, no. 3, pp. 171–178, 2020.
2.png)