The Impact of Emerging Technologies (Artificial Intelligence and Blockchain) on Audit Quality

Emerging technologies such as Artificial Intelligence (AI) and Blockchain have significantly transformed the audit profession. These technologies enable advanced capabilities in data analysis, fraud detection, and transaction processing, thereby improving audit quality. This study aims to examine the theoretical and practical impacts of these technologies on audit quality using a literature review methodology. The findings reveal that AI enhances risk assessment and improves analytical procedures, while Blockchain ensures data integrity, transparency, and real-time access to transaction records. It is recommended that audit firms and professional organizations invest in digital infrastructures and training to harness the benefits of these technologies.

کلیدواژه ها:

Artificial Intelligence ، Blockchain ، Audit Quality ، Emerging Technologies ، Digital Transformation