Abstract
The transformation of the economic and scientific environment, along with the evolution of information and communication technology and its penetration into various fields, including auditing and accounting, has led to new responsibilities for auditors. They have found themselves facing the necessity of dealing with and adapting to these developments, which have directly affected various auditing procedures. These procedures have become inadequate in meeting their objectives given the volume of transactions carried out by economic entities and the shift from paper-based to digitally technological environments associated with accounting information systems.Therefore, the main aim of this research is to determine the impact of artificial intelligence techniques on improving the quality of external auditing services and how this reflects on the expectation gap in the Iraqi environment from the perspective of auditors. To achieve this, the researchers designed a questionnaire as a tool for collecting primary data. The researchers used an inductive and deductive approach, and to process the data and test the hypotheses, they used the statistical software SPSS. The necessary statistical analyses were also employed for this purpose.The research presented a number of conclusions, the most important of which include: the presence of a positive impact of artificial intelligence techniques on improving the quality of external auditing and reducing the expectation gap. This is because the use of artificial intelligence in the auditing process leads to completing the audit process in the shortest possible time, with less effort, and at a lower cost. The research also recommended the necessity of introducing artificial intelligence techniques in the execution of auditing work, along with the necessity of proposing a local or international auditing standard that aligns with these modern techniques. This would ensure the objectivity and quality of auditing and positively impact the reduction of the expectation gap.
