This study aimed to investigate the impact of Artificial Intelligence (AI) technologies on the accounting profession. This was achieved by analyzing the level of awareness of these technologies among auditors and assessing their perception of the benefits and challenges associated with their application in the accounting environment. To achieve this objective, the descriptive-analytical approach was adopted, which is concerned with describing, interpreting, and analyzing the studied phenomenon to arrive at scientific generalizations that contribute to developing knowledge in this field.

The study population consisted of auditors, due to their direct link to the accounting profession and their practical engagement with modern technologies. A simple random sample of (43) auditors was selected to accurately represent the population. A validated and piloted questionnaire was used as the main data collection tool. It was designed to cover demographic aspects and evaluate participants’ opinions using a five-point Likert scale. The questionnaire was subjected to expert

Review, and the internal consistency results showed a Cronbach’s Alpha reliability coefficient of (0.77), indicating a good degree of reliability.

The study results revealed a high level of awareness among auditors regarding AI applications in accounting, and a broad agreement on its utility in improving efficiency and reducing time and errors. Challenges related to security and privacy were also noted, alongside practical difficulties in integrating these technologies into daily work. Furthermore, the study indicated no statistically significant differences in auditors’ attitudes attributable to the variables of gender, age, academic qualification, or years of experience, reflecting a consistency in perspectives across different categories.

The study concluded with a set of recommendations, most notably: the necessity of enhancing specialized AI training for auditors, developing the digital infrastructure of institutions, integrating AI technologies into university curricula, in addition to supporting scientific research and establishing clear regulatory frameworks for the use of these technologies in auditing and accounting.