The chapter dealt with following the theoretical analytical approach in clarifying what is artificial intelligence in terms of its definition, characteristics and different types, and explaining the relationship between Artificial Intelligence and Accounting science with reliance on electronic and digital transactions, which in terms of both return and benefit, cost and burden, degree of risk, flexibility, and information characteristics Accounting, and the quality of Financial reports, with an explanation of the evolution of the Accounting Audit profession for electronic and digital workers, especially in the wake of what the current business environment witnessed from the pandemic of COVID-19 through the drivers of the need to develop Accounting Audit, which led to the emergence of the so-called E- Accounting Audit, which in turn depends on following types of intelligence The different synthetics in the field of Accounting Audit and the challenges and difficulties facing its application, and also determining the effective role of artificial intelligence in Accounting Audit through the method of work and programs used in its performance and showing the impact on the Internal Audit as a result of E- Accounting Audit © 2020, The Author(s), under exclusive license to Springer Nature Switzerland AG
The Use of Artificial Intelligence in E-Accounting Audit