The Role of Using Artificial Intelligence in Enhancing Auditor Judgment Towards Those Charged with Governance Accordance International Auditing Standard 260 to Evaluate Going Concern of the Economic Entity
DOI:
https://doi.org/10.31272/jae.i145.1291Keywords:
Artificial Intelligence, auditor, international auditing 260, those charged with governance, Going ConcernAbstract
The research aims to clarify the auditor's responsibility towards those charged with governance by International Auditing Standard 260 when auditing financial statements through artificial intelligence techniques in auditing represented by neural networks as an advanced technology, which contributes to strengthening his decisions towards those charged with governance. A descriptive approach was used to achieve the research objective. Analytical using the Statistical Package for Social Sciences (SPSS) to analyse data and test hypotheses. The questionnaire was distributed to several sample members, which was appropriate for conducting statistical analysis, as it reached 45 questionnaires, of which 44 were suitable for analysis. The most important conclusions were “There is a significant impact of using artificial intelligence techniques in the auditor’s report to enhance the wisdom of those charged with governance regarding the ability of the economic entity to Going Concern.” the most important recommendation was working to disseminating the concept and culture of the parties in charge of governance more widely among all relevant parties and issuing bulletins and instructions that reflect the concepts and applications of governance by International Auditing Standard 260, as well as demonstrating the extent of the ability of artificial intelligence techniques when applied in audit procedures to enhance the auditor’s judgment towards those charged with governance.
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