Artificial Intelligence Technologies Contribute to Modifying and Narrowing Expectations: A Field Study on a Sample of Sudanese External Audit Firms

Abstract

The study problem was to answer the main question: Does the use of artificial intelligence (AI) in auditing have an impact on narrowing the expectations gap? The study aimed to demonstrate the role of AI in auditing in narrowing the performance gap and to clarify the impact of AI in auditing on narrowing the reporting gap. To achieve the study's objectives, the following hypothesis was tested: There is a statistically significant relationship between AI in auditing and narrowing the performance gap, and there is a statistically significant relationship between AI in auditing and narrowing the reporting gap. The study adopted a descriptive-analytical approach. The study reached several conclusions, including: that using AI in enhancing qualification levels contributed to reducing the performance gap in Sudanese audit firms, and that AI in narrowing the performance gap helped reduce the performance deficit gap in Sudanese audit firms. The study recommended several measures, the most important of which is the necessity of implementing intelligent internal control systems in financial institutions, which help auditors improve their performance, thus narrowing the expectations gap.