Identifying the Factors Influencing Audit Quality Based on Artificial Intelligence and Individual Characteristics

With the expansion of technology and artificial intelligence, professions such as auditing have undergone significant transformations. In today’s business environment, audit quality is recognized as a key factor in providing assurance to stakeholders. Artificial intelligence plays an effective role in enhancing this quality by increasing accuracy, speed, and improving data analysis. In Iran, the effective use of AI in auditing requires a proper understanding of the professional environment and the individual characteristics of auditors.The aim of this study is to propose a model for improving audit quality based on artificial intelligence and the personal attributes of auditors. This research is applied in nature, employs a descriptive-correlational method, uses quantitative data, and is conducted cross-sectionally. The statistical population includes auditors who are members of the Iranian Association of Certified Public Accountants. Data were collected through a questionnaire and analyzed using SPSS and Smart PLS software. Findings show that factors such as AI awareness and acceptance, digital skills, flexibility, creativity, and technological infrastructure significantly influence audit quality. These insights can pave the way for enhancing the quality of audit reports in Iran.