The Readiness of Auditors in Syria to Adopt Artificial Intelligence Techniques in External Auditing: An Exploratory Study
Keywords:
Auditor Readiness, Artificial Intelligence Technologies, External Audit .Abstract
The study aimed to explore the level of readiness of auditors in Syria to adopt artificial intelligence technologies through the dimensions represented by (digital and accounting knowledge, technical skills, technical infrastructure, organizational and professional readiness) in external audit offices and companies operating in Syria.
A questionnaire consisting of 20 items was designed and distributed to Syrian external auditors. The researcher received 216 questionnaires, of which 205 were deemed valid for analysis, representing an 82% response rate.
The results showed that the readiness of Syrian auditors to adopt AI technologies remains low across all studied dimensions, indicating a gap between the auditors' current capabilities and the requirements of digital transformation in the auditing field. The results of the variance analysis also showed a significant effect of several personal and professional characteristics on the level of readiness of auditors, particularly experience, age and academic qualification. The results indicate that factors related to human capital represent the most prominent determinant of the variation in the level of readiness among individuals.
