Auditors' Perception on the Impact of Artificial Intelligence on Professional Skepticism and Judgment in Oman

Technology is an inevitable part of businesses and human lives. It has brought about substantial changes in the way operations are conducted. A business organization to perform auditing which involves analyzing testing a large volume financial transactions. In manual auditing, entire transactions not possible. The usage artificial intelligence (AI) Machine Learning (ML) only allows but also helps improve audit efficiency. Audit efficiency relates professional skepticism judgment demonstrated by auditors. core purpose research understand perception auditors on impact such technologies internal improving To AI ML, various factors influencing use ML challenges were considered. Data collected from 169 respondents spanning across all sectors Oman using structured questionnaire. data analyzed correlation determine relationship between ML-assisted practices judgment. Results indicate that have strong positive with This proves Moreover, it detection errors material misstatements. Even though advantages outweigh complete replacement beings should be considered caution. Hence, must carried out help along intervention