The Role of Artificial Intelligence in Developing Accounting Audit Practices:A Literature Review

The accounting audit profession has undergone a significant transformation due to the adoption of artificial intelligence (AI), including machine learning, deep learning, and natural language processing techniques. This study reviews the recent literature (2020–2025) on the role of AI in developing auditing practices, focusing on five main areas: use cases and practical applications, AI’s impact on fraud detection and audit quality, operational efficiency and audit costs, governance, ethics and bias, and auditors’ readiness and auditability of AI systems. Findings indicate that AI enhances audit efficiency and effectiveness, improves fraud detection accuracy, and reshapes auditors’ roles toward analytical and strategic tasks. The study also highlights the importance of establishing ethical governance frameworks, data protection, minimizing algorithmic bias, and developing auditors’ skills to interact effectively with AI systems. However, the review reveals notable research gaps, particularly regarding small and medium-sized enterprises, auditors’ readiness, and the absence of comprehensive ethical governance standards. The study recommends adopting hybrid and advanced AI models, strengthening professional training for auditors, and promoting applied research in SMEs to ensure responsible and sustainable use of AI technologies in accounting auditing